accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate … reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure …

rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS …The evolution of accounting regulations in the EU -- Germany -- United Kingdom -- France -- Italy -- Spain -- Denmark …-down for impairment losses -- Accounting for Capital and Reserves, OCI and Profit Distribution -- Income taxes in financial …

Verlagsinfo: Das Bilanzrecht steht im ersten Jahrzehnt des neuen Jahrtausends vor einer grundsätzlichen Neuordnung. Die … (International Accounting Standards) oder die US-GAAP(US-Generaly Accepted Accounting Principles) den Rahmen vorgeben. Vor diesem … und US-amerikanischem Bilanzrecht. …