欧洲会计指南 第4版2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

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An Overview of European Accounting1

1．Introduction1

2．Institutional Influences on European Accounting4

3．Cultural Influences on European Accounting6

4．The Non-European Influences10

5．The EU Directives13

6．Toward European Generally Accepted Accounting Principles?20

Austria&Helmut Maukner26

Country Highlights26

1．Background28

2．The Form and Content of Published Financial Statements30

3．Accounting Principles and Practices45

4．Expected Future Developments58

Financial Statements of Austria Tabak AG59

Belgium&Ann Jorissen96

Country Highlights96

1．A Brief History of Belgian Accounting Legislation98

2．The Form and Content of Published Financial Statements and Notes110

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst114

4．Expected Future Developments142

Userful Addresses143

Financial Statements of Bekaert145

Denmark&Carsten K．Hansen Ole Sφrensen169

Country Highlights169

1．Background171

2．The Form and Content of Published Financial Statements182

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst190

4．Expected Future Developments204

Useful Addresses205

Financial Statements of H．Lundbeck A/S207

Finland&Salme N？si Aila Virtanen256

Country Highlights256

1．Background258

2．Accounting Policies and Practices in Individual Companies'Accounts263

3．Accounting Policies and Practices for Consolidated Accounts272

Financial Statements279

Appendix A：The Layouts of the Profit and Loss Account and the Balance Sheet in Finland(in Finnish and in English)of KPA280

Appendix B：Financial Statements of the Tamfelt Group284

France&Jean-Claude Scheid Peter Walton303

Country Highlights303

1．Background304

2．The Form and Content of Published Accounts318

3．Measurement Policies：Implications for the Analyst324

4．Expected Future Developments333

Useful Addresses333

Financial Statements of Groupe Pernod Ricard335

Germany&Günter Seckler358

Country Highlights358

1．Background360

2．The Form and Content of Published Financial Statements366

3．Accounting Policies and Practices：Implications for the Analyst382

4．Recent and Expected Future Developments401

Useful Addresses403

Exhibits404

Financial Statements of SAP Aktiengeselischaft419

Greece&Dinos Michalatos460

Country Highlights460

1．Background461

2．The Form and Content of Published Financial Statements466

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst469

4．Expected Future Developments478

Useful Addresses478

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

Italy&Stefano Zambon520

Country Highlights520

1．Background520

2．The Accounting Profession,Audit,and Standards in Today's Italy544

3．The Form and Content of Financial Reporting in Italy576

4．Rules,Policies,and Practices of Accounting Valuations in Italy576

Useful Addresses623

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

Luxembourg&Gerd H.Gebhard668

Country Highlights668

1．Background670

2．Audit and Publication675

3．Accounting Principles and Practices678

4．Recent and Future Developments683

Useful Addresses686

Financial Statements687

The Netherlands&Martin N.Hoogendoorn693

Country Highlights693

1．Background694

2．The Form and Content of Published Financial Statements704

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst719

4．Expected Future Developments752

Useful Address753

Appendix A：Comparisons with IASC Standards and U.S.GAAP754

Appendix B：Directives and Dutch Legislation759

Financial Statements of DSM N.V.767

Portugal&Leonor Fernandes Ferreira803

Country Highlights803

1．Background805

2．The Form and Content of Published Financial Statements819

3．Accounting Principles,Policies,and Practices in Valuation and Income Measurement823

4．Expected Future Developments844

Useful Addresses845

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

Republic of Ireland&Aileen Pierce Niamh Brennan872

Country Highlights872

1．Background874

2．Legal Regulation874

3．Irish Stock Market880

4．Irish Accounting Profession881

5．Form and Content of Published Financial Statements in Ireland890

6．Concluding Remarks920

Useful Addresses921

Financial Statements of CRH923

United Kingdom&Margaret Lamb956

Country Highlights956

1．Context for Financial Reporting958

2．Regulation of Financial Reporting969

3．Financial Reporting in Practice980

4．Expected Future Developments993

Useful Addresses998

Financial Statements of Bunzl plc1001

Common Appendix&Aileen Pierce Niamh Brennan Margaret Lamb1035

Stock Exchange and Professional Accounting Requirements Applying in Both the Republic of Ireland and the United Kingdom1110

Spain&Francisco J.Martinez1110

Country Highlights1110

1．Background1112

2．The Form and Content of Annual Accounts1121

3．Accounting Principles and Policies in Valuation and Income Measurement1135

4．Expected Future Developments1151

Useful Addresses1152

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 19891153

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 Peterssohn1202

Country Highlights1202

1．Background1202

2．The Form and Content of Published Financial Statements1212

3．Accounting Principles and Practices in Valuation and Income Measurement1215

4．Main Differences Between Swedish GAAP and IAS1232

5．Expected Future Developments1234

Financial Statements of SCA1237

Iceland&Stefan Svavarsson1258

Country Highlights1258

1．Background1260

2．Publication and Auditing1263

3．Accounting Principles and Practices1265

4．Future Developments1280

Useful Addresses1281

Financial Statements of Hampidian PLC1283

Norway&Atle Johnsen Aasmund Eilifsen1294

Country Highlights1294

1．Background1295

2．The Form and Content of Published Financial Statements1308

3．Accounting Policies and Practices in Valuation and Income Measurement1311

4．Future Developments1316

Financial Statements of Orkla ASA1317

Switzerland&Bernard Raffournier1342

Country Highlights1342

1．Background1344

2．The Form and Content of Published Financial Statements1350

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst1359

4．Expected Future Developments1375

Useful Addresses1375

Financial Statments of Georg Fischer Ltd.1377

Turkey&？nal Tekinalp1408

Country Highlights1408

1．Background1410

2．The Form and Content of Published Financial Statements1416

3．Accounting Policies and Practices in Valuation and Income Measurement：Implications for the Analyst1420

4．Expected Future Developments1437

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

Index1475