European Accounting Guide

David J. A. Alexander · Simon Archer

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

This work offers a comprehensive coverage of European financial accounting and reporting practices. It charts the progress of harmonization within the Community, extending its coverage to major non-member states like Sweden, Hungary, Poland, Czechoslovakia and Turkey. Each chapter covers a particular country and is written by a specialist from that country, offering detailed information on their financial, legal and economic environments. At the same time, each country's accounting conventions are illustrated through examples of financial statements, auditors' reports and edited notes from publicly listed companies.

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