Tekijä: | Lawrence, S. |
Otsikko: | The Diversity of Accounting in a Single Europe |
Lehti: | Management Accounting (London)
1992 : MAR, p.38-43 |
Asiasana: | ACCOUNTING SYSTEMS TAXATION EUROPEAN UNION |
Kieli: | eng |
Tiivistelmä: | Owing to the different political and economic histories of the European countries, there is a great diversity of accounting practices. Some of the influences that shape national accounting practices are reviewed. France, Germany and the Netherlands are used to demonstrate this diversity. A knowledge of alternative accounting systems will be very important to the European accountants. |
SCIMA