Transnational Accounting

Dieter Ordelheide and Anne Semler

Chapter Chapter 1 in Transnational Accounting, 1995, pp 1-67 from Palgrave Macmillan

Abstract: Abstract 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.

Keywords: Average Cost; Intangible Asset; Individual Account; Group Account; Reference Matrix (search for similar items in EconPapers)
Date: 1995
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DOI: 10.1007/978-1-349-13233-1_1

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