search query: @indexterm Balance sheets / total: 133
reference: 53 / 133
| Author: | Thorp, J. |
| Title: | European harmonisation |
| Journal: | Management Accounting (New York)
1990 : JUNE, VOL. 68:6, p. 24-27 |
| Index terms: | ACCOUNTING STANDARDS EEC BALANCE SHEETS |
| Language: | eng |
| Abstract: | EC accounting harmonisation and benefits. Development of accounting statement. International dimensions. What the international accountant needs to know. 3 perspectives. Observations. Philosophy of accounting. French accounting. Compliance with Fourth Directive. Tax law. Divergence between UK and French treatments. Intangible and tangible fixed assets. Treatment of financial leases. Stock valuations. Tax-free adjustment. Foreign exchange gains/losses. Discussion of comparison between French and UK accounting. Future changes. Two priorities. Changes in accounting standards and legal requirements. Affects on management accounting. Boxes illustrate the French profit and loss account, and balance sheet. |
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