欧洲会计指南 第4版PDF电子书下载

An Overview of European Accounting 1

1．Introduction 1

2．Institutional Influences on European Accounting 4

3．Cultural Influences on European Accounting 6

4．The Non-European Influences 10

5．The EU Directives 13

6．Toward European Generally Accepted Accounting Principles? 20

Austria&Helmut Maukner 26

Country Highlights 26

1．Background 28

2．The Form and Content of Published Financial Statements 30

3．Accounting Principles and Practices 45

4．Expected Future Developments 58

Financial Statements of Austria Tabak AG 59

Belgium&Ann Jorissen 96

Country Highlights 96

1．A Brief History of Belgian Accounting Legislation 98

2．The Form and Content of Published Financial Statements and Notes 110

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst 114

4．Expected Future Developments 142

Userful Addresses 143

Financial Statements of Bekaert 145

Denmark&Carsten K．Hansen Ole Sφrensen 169

Country Highlights 169

1．Background 171

2．The Form and Content of Published Financial Statements 182

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst 190

4．Expected Future Developments 204

Useful Addresses 205

Financial Statements of H．Lundbeck A/S 207

Finland&Salme N？si Aila Virtanen 256

Country Highlights 256

1．Background 258

2．Accounting Policies and Practices in Individual Companies'Accounts 263

3．Accounting Policies and Practices for Consolidated Accounts 272

Financial Statements 279

Appendix A：The Layouts of the Profit and Loss Account and the Balance Sheet in Finland(in Finnish and in English)of KPA 280

Appendix B：Financial Statements of the Tamfelt Group 284

France&Jean-Claude Scheid Peter Walton 303

Country Highlights 303

1．Background 304

2．The Form and Content of Published Accounts 318

3．Measurement Policies：Implications for the Analyst 324

4．Expected Future Developments 333

Useful Addresses 333

Financial Statements of Groupe Pernod Ricard 335

Germany&Günter Seckler 358

Country Highlights 358

1．Background 360

2．The Form and Content of Published Financial Statements 366

3．Accounting Policies and Practices：Implications for the Analyst 382

4．Recent and Expected Future Developments 401

Useful Addresses 403

Exhibits 404

Financial Statements of SAP Aktiengeselischaft 419

Greece&Dinos Michalatos 460

Country Highlights 460

1．Background 461

2．The Form and Content of Published Financial Statements 466

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst 469

4．Expected Future Developments 478

Useful Addresses 478

Financial Statements of Heracles General Cement Company S.A. 479

Italy&Stefano Zambon 520

Country Highlights 520

1．Background 520

2．The Accounting Profession,Audit,and Standards in Today's Italy 544

3．The Form and Content of Financial Reporting in Italy 576

4．Rules,Policies,and Practices of Accounting Valuations in Italy 576

Useful Addresses 623

Financial Statements of Merloni Elettrodomestici S.P.A． 625

Luxembourg&Gerd H.Gebhard 668

Country Highlights 668

1．Background 670

2．Audit and Publication 675

3．Accounting Principles and Practices 678

4．Recent and Future Developments 683

Useful Addresses 686

Financial Statements 687

The Netherlands&Martin N.Hoogendoorn 693

Country Highlights 693

1．Background 694

2．The Form and Content of Published Financial Statements 704

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst 719

4．Expected Future Developments 752

Useful Address 753

Appendix A：Comparisons with IASC Standards and U.S.GAAP 754

Appendix B：Directives and Dutch Legislation 759

Financial Statements of DSM N.V. 767

Portugal&Leonor Fernandes Ferreira 803

Country Highlights 803

1．Background 805

2．The Form and Content of Published Financial Statements 819

3．Accounting Principles,Policies,and Practices in Valuation and Income Measurement 823

4．Expected Future Developments 844

Useful Addresses 845

Financial Statements of Sonae Investimentos,S.G.P.S.,S.A. 847

Republic of Ireland&Aileen Pierce Niamh Brennan 872

Country Highlights 872

1．Background 874

2．Legal Regulation 874

3．Irish Stock Market 880

4．Irish Accounting Profession 881

5．Form and Content of Published Financial Statements in Ireland 890

6．Concluding Remarks 920

Useful Addresses 921

Financial Statements of CRH 923

United Kingdom&Margaret Lamb 956

Country Highlights 956

1．Context for Financial Reporting 958

2．Regulation of Financial Reporting 969

3．Financial Reporting in Practice 980

4．Expected Future Developments 993

Useful Addresses 998

Financial Statements of Bunzl plc 1001

Common Appendix&Aileen Pierce Niamh Brennan Margaret Lamb 1035

Stock Exchange and Professional Accounting Requirements Applying in Both the Republic of Ireland and the United Kingdom 1110

Spain&Francisco J.Martinez 1110

Country Highlights 1110

1．Background 1112

2．The Form and Content of Annual Accounts 1121

3．Accounting Principles and Policies in Valuation and Income Measurement 1135

4．Expected Future Developments 1151

Useful Addresses 1152

Appendix A：Required Structures of the Balance Sheet and the Profit and Loss Account,According to the Companies Reform Act of 1989 and the Companies Act of 1989 1153

Appendix B：Model of Accounts According to the 1990 General Accounting Plan(in Spanish and English) 1157

Financial Statements of Gas Natural SDG,S.A. 1169

Sweden&Sigvard Heurlin Erling Peterssohn 1202

Country Highlights 1202

1．Background 1202

2．The Form and Content of Published Financial Statements 1212

3．Accounting Principles and Practices in Valuation and Income Measurement 1215

4．Main Differences Between Swedish GAAP and IAS 1232

5．Expected Future Developments 1234

Financial Statements of SCA 1237

Iceland&Stefan Svavarsson 1258

Country Highlights 1258

1．Background 1260

2．Publication and Auditing 1263

3．Accounting Principles and Practices 1265

4．Future Developments 1280

Useful Addresses 1281

Financial Statements of Hampidian PLC 1283

Norway&Atle Johnsen Aasmund Eilifsen 1294

Country Highlights 1294

1．Background 1295

2．The Form and Content of Published Financial Statements 1308

3．Accounting Policies and Practices in Valuation and Income Measurement 1311

4．Future Developments 1316

Financial Statements of Orkla ASA 1317

Switzerland&Bernard Raffournier 1342

Country Highlights 1342

1．Background 1344

2．The Form and Content of Published Financial Statements 1350

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst 1359

4．Expected Future Developments 1375

Useful Addresses 1375

Financial Statments of Georg Fischer Ltd. 1377

Turkey&？nal Tekinalp 1408

Country Highlights 1408

1．Background 1410

2．The Form and Content of Published Financial Statements 1416

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst 1420

4．Expected Future Developments 1437

Financial Statements on Kordsa Kord Bezi Sanayhi ve Ticaret A.S. 1439

Index 1475