European Accounting Guide , by David Alexander
As the European Union (EU) nations move towards convergence of their accounting practices for listed companies, there are many implications for financial reporting. A history of widely disparate regulations, customs, and accounting practices in Europe still present enormous challenges for accountants and auditors in those countries. Published every other year, the European Accounting Guide includes extensive historical backgrounds of the legal and economic environments for 23 countries, an examination of the EU accounting standards and self-regulatory agencies that govern each financial system, and updated financial statements. The Guide focuses on the steps the EU nations are taking as a result of globalization of capital markets.
Each chapter of the European Accounting Guide focuses on a single country and includes a snapshot of that country's accounting, auditing, and tax regulations. It then provides a historical background of that country's EU accounting standards and auditing principles, examines its financial reporting structure and current regulations, and, finally, explores future developments and provides actual financial statements.
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International Accounting/Financial Reporting Standards Guide , by David Alexander and Simon Archer
Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international financial reporting and EU accounting standards. International Accounting/Financial Reporting Standards Guide is your essential handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on the immediate horizon that will most likely alter the way in which you must account for and disclose information.
International Accounting/Financial Reporting Standards Guide organizes EU accounting standards and pronouncements into two parts: General standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards discussed.
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