European Financial Reporting Practices

It is becoming increasingly imperative that all students of accounting spend a part of their course learning about accounting practices in other countries. This textbook is designed to satisfy that need. The subject is approached on a country by country basis. For each country the author describes and assesses, critically and comparatively, the content, approach and format of financial statements. Typical real life examples are provided throughout to illustrate the text and to aid understanding. The book discusses in detail the most important differences between the countries, and the reasons for and significance of different reporting practices. The legal system, the role of the stock exchange, the importance of the accounting profession and the tax system, as well as other country specific environmental factors influencing financial reporting practices are all explained and analysed. European Financial Reporting Practices, unlike many other books in this area, is unashamedly a textbook. Students will find it down to earth and easy to read and use, as well as being properly rigorous. Practitioners and researchers will use it as an invaluable aide-memoir.
This book should be of interest to accounting students, researchers and international accountants.
 
It is becoming increasingly imperative that all students of accounting spend a part of their course learning about accounting practices in other countries. This textbook is designed to satisfy that need. The subject is approached on a country by country basis. For each country the author describes and assesses, critically and comparatively, the content, approach and format of financial statements. Typical real life examples are provided throughout to illustrate the text and to aid understanding. The book discusses in detail the most important differences between the countries, and the reasons for and significance of different reporting practices. The legal system, the role of the stock exchange, the importance of the accounting profession and the tax system, as well as other country specific environmental factors influencing financial reporting practices are all explained and analysed. European Financial Reporting Practices, unlike many other books in this area, is unashamedly a textbook. Students will find it down to earth and easy to read and use, as well as being properly rigorous. Practitioners and researchers will use it as an invaluable aide-memoir.
This book should be of interest to accounting students, researchers and international accountants.