| Judul | Modern History of Accounting in Europe : A Comparison of Selected European Member States and the United Kingdom / Edited by Kirsch Robert J.; Henselmann Klaus |
| Pengarang | Robert J., Kirsch Klaus, Henselmann |
| Penerbitan | FAU University Press, 2025 |
| Deskripsi Fisik | 759 p. :Ilu. |
| ISBN | 9783961478293 9783961478293 9783961478286 |
| Subjek | EUROPEAN HISTORY |
| Catatan | This book analyzes accounting in selected European countries, particularly under the influence of the European Accounting Directives, and explains the historical development. It discusses the legal, economic and social factors that have contributed to the differences and similarities in the individual countries. The book quantifies the accounting systems in the Member States along two dimensions – the conflict between prudent and realistic views of a company (measurement requirements) and the trade-off between the benefits of detailed reporting and its costs (disclosure requirements). It also examines the introduction of IAS/IFRS in Europe, audit requirements and the recent emergence of sustainability reporting as a complement to financial reporting. |
| Bentuk Karya | Tidak ada kode yang sesuai |
| Target Pembaca | Tidak ada kode yang sesuai |
| Lokasi Akses Online |
https://library.oapen.org/handle/20.500.12657/109636 |
| No Barcode | No. Panggil | Akses | Lokasi | Ketersediaan |
|---|---|---|---|---|
| 050426192 | 636.089 601 94 Mod | Baca di tempat | Perpustakaan Pusat - Online Resources Ebook |
Tersedia |
| Tag | Ind1 | Ind2 | Isi |
| 001 | INLIS000000000166087 | ||
| 005 | 20260205110105 | ||
| 007 | ta | ||
| 008 | 260205################|##########|#|## | ||
| 020 | # | # | $a 9783961478286 |
| 020 | # | # | $a 9783961478293 |
| 020 | # | # | $a 9783961478293 |
| 035 | # | # | $a 0010-0226000027 |
| 082 | # | # | $a 636.089 601 94 |
| 084 | # | # | $a 636.089 601 94 Mod |
| 245 | # | # | $a Modern History of Accounting in Europe : $b A Comparison of Selected European Member States and the United Kingdom /$c Edited by Kirsch Robert J.; Henselmann Klaus |
| 260 | # | # | :$b FAU University Press,$c 2025 |
| 300 | # | # | $a 759 p. : $b Ilu. |
| 505 | # | # | $a This book analyzes accounting in selected European countries, particularly under the influence of the European Accounting Directives, and explains the historical development. It discusses the legal, economic and social factors that have contributed to the differences and similarities in the individual countries. The book quantifies the accounting systems in the Member States along two dimensions – the conflict between prudent and realistic views of a company (measurement requirements) and the trade-off between the benefits of detailed reporting and its costs (disclosure requirements). It also examines the introduction of IAS/IFRS in Europe, audit requirements and the recent emergence of sustainability reporting as a complement to financial reporting. |
| 650 | # | # | $a EUROPEAN HISTORY |
| 700 | 1 | # | $a Klaus, Henselmann |
| 700 | 1 | # | $a Robert J., Kirsch |
| 856 | # | # | $a https://library.oapen.org/handle/20.500.12657/109636 |
| 990 | # | # | $a 050426192 |
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