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Transnational Accounting

In: Transnational Accounting

Author

Listed:
  • Dieter Ordelheide
  • Anne Semler

Abstract

The following pages present two reference matrices. While the first (see p. 9–37) encompasses the recognition and valuation rules, the second (see p. 39–67) deals with principles of consolidation applicable within the 14 countries included in the TRANSACC volumes (Australia, Austria, Belgium, Canada, Denmark, France, Germany, Japan, Netherlands, Spain, Sweden, Switzerland, United Kingdom, United States of America) as well as the IASC.

Suggested Citation

  • Dieter Ordelheide & Anne Semler, 1995. "Transnational Accounting," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 1-67, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13233-1_1
    DOI: 10.1007/978-1-349-13233-1_1
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    Cited by:

    1. Angela Mans, 1996. "Steuerpolitik in der Europäischen Union zwischen Wettbewerb und Harmonisierung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 65(3), pages 331-353.

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