Hbj Miller Comprehensive European Accounting Guide

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Автор:David Alexander, Simon Archer
Издателство:Academic Press Limited
Страници:1097
Корици:меки
Година:1991
Броя:1
ISBN:9780156023542 Тегло (гр.): 1162 Формат: 150 / 220 Състояние: Мн. добро
Hbj Miller Comprehensive European Accounting Guide. U. S. Edition / David Alexander, Simon Archer

Preface
For many years, we have been involved with accounting in a specifically European context, as teachers, researchers, writers or as practitioners. Twenty years ago, while one could write about "accounting in Europe", one could hardly have produced a book about "European accounting" as such, for national rules and practices were too diverse for such an expression to be easily understood. Today, although European accounting is certainly characterized by significant national diversities, the term has acquired a meaning. How has this come about? The answer lies in the development of the European Community, and its impact not merely on its own member states but on Europe as a whole.

During the last two decades, the goal of creating a single European "economic space" has been progressively realized. This process will not end at midnight on December 31, 1992, both because the task of harmonization will be incomplete, and because new members will subsequently join the existing Community of twelve. Nevertheless, the official commencement of the Single European Market on January 1, 1993 will be a significant milestone in European history.

Accounting rules, practices and concepts form an important part of the infrastructure of this single economic space. There are many reasons why it may be necessary or desirable to make comparisons of profitability, solvency and other financial attributes of firms and sectors in different countries. These include: the functioning of capital markets and the capital allocation process; mergers and acquisitions; industrial relations; anti-trust and competition surveillance; and taxation policy, just to name the most obvious. Therefore, the European Community (EC) has itself placed great emphasis on accounting harmonization, while recognizing that this is a slow process since national idiosyncrasies in accounting are deeply rooted and intertwined with ideas and practices outside the confines of accounting itself. Thus, it is important to appreciate both the achievements in accounting harmonization, and its present limitations.

To observers in countries outside Europe, the harmonization process may well appear lumbering, and its results meager. But for a number of European countries, both within and outside the EC, its implications have been dramatic. European countries outside the EC and hoping to join it or to enjoy a number of the benefits of membership are already aligning changes in their accounting rules with EC requirements.

It therefore seemed to us that the production of a European Accounting Guide was a very timely, as well as a fascinating, project. We have sought to provide the reader not just with an authoritative description of accounting rules and practices in each country, but also an informed understanding of the processes affecting them.

We are grateful to our authors, whose expertise and effort has given the Guide its authoritative character, and to our publishers for their backing. We hope you will find the Guide both useful and interesting.
DAVID ALEXANDER, SIMON ARCHER

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