Titlebook: Global Financial Reporting; John Flower,Gabi Ebbers Textbook 2002Latest edition The Editor(s) (if applicable) and The Author(s) 2002 accou

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Karin Teichmann,Andreas H. Zinsin detail. In the chapters in Parts IV and V, which deal with selected issues in financial reporting, only the more important provisions of the relevant IASs are analysed. This chapter deals with two matters relating to the IASs in general: firstly the authority of the IASs (why enterprises should c

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lyses and explains the revolution that is currently occuring with respect to the accounts of major multinational companies, as national laws and standards are supplanted by global rules. Beginning with an analysis of the financial reporting practices of five major countries, it proceeds to an examin

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Spatial Layout and Graph Drawing Algorithms,ects of financial reporting, including the types of statements, the amount of disclosure in these statements and the methods used to measure the items contained in these statements. This chapter analyses the causes of this diversity.

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The Balance Sheet I: Assetsses in the value of liabilities; expenses are negative income. The elements of the income statement are determined by the elements of the balance sheet; the balance sheet is the dominant statement; the income statement is subordinate to it.

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