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Published in:
1995 | OriginalPaper | Chapter
Transnational Accounting
A Reference Matrix
Authors : Dieter Ordelheide, Anne Semler
Published in: Transnational Accounting
Publisher: Palgrave Macmillan UK
Included in: Professional Book Archive
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The following pages present two reference matrices. While the first (see p. 9–37) encompasses the recognition and valuation rules, the second (see p. 39–67) deals with principles of consolidation applicable within the 14 countries included in the TRANSACC volumes (Australia, Austria, Belgium, Canada, Denmark, France, Germany, Japan, Netherlands, Spain, Sweden, Switzerland, United Kingdom, United States of America) as well as the IASC.