This book analyzes accounting in selected European countries, particularly under the influence of the European Accounting Directives, and explains the historical development. It discusses the legal, economic and social factors that have contributed to the differences and similarities in the individual countries. The book quantifies the accounting systems in the Member States along two dimensions \u2013 the conflict between prudent and realistic views of a company (measurement requirements) and the trade-off between the benefits of detailed reporting and its costs (disclosure requirements). It also examines the introduction of IAS\/IFRS in Europe, audit requirements and the recent emergence of sustainability reporting as a complement to financial reporting.<\/p>","protected":false},"excerpt":{"rendered":"
Dieses Buch analysiert die Rechnungslegung in ausgew\u00e4hlten europ\u00e4ischen L\u00e4ndern, insbesondere unter dem Einfluss der europ\u00e4ischen Bilanzrichtlinien, und erl\u00e4utert die historische Entwicklung. Dabei wird auf die rechtlichen, wirtschaftlichen und sozialen Faktoren eingegangen, die zu den Unterschieden und Gemeinsamkeiten in den einzelnen L\u00e4ndern beigetragen haben. Das Buch quantifiziert die Rechnungslegungssysteme in den Mitgliedstaaten anhand von zwei Dimensionen […]<\/p>\n","protected":false},"featured_media":6118,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[],"product_cat":[40],"product_tag":[],"class_list":{"0":"post-6117","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-einzeltitel","7":"has-post-title","8":"has-post-date","9":"has-post-category","10":"has-post-tag","11":"has-post-comment","12":"has-post-author","13":"","15":"first","16":"instock","17":"taxable","18":"shipping-taxable","19":"purchasable","20":"product-type-simple"},"acf":{"autor":"","orcid":"","ror":"","herausgeber":"Kirsch, Robert J.; Henselmann, Klaus","orcid_hrsg":"","rorhrsg":"00ramkd50; 00f7hpc57","bearbeiter":"","sonstige_beteiligte_personen":"","untertitel":"A Comparison of Selected European Member States and the United Kingdom","zusatz":"","jahr":"2025","zeitschrift":"","serie":"","serie_name":false,"serie_band":"","serie_jahr":"","serie_titel_band":"","vortrage":"","issn":"","isbn":"","isbn13":"978-3-96147-828-6","seiten":"v, 756","sonstiges":"","band":"","auflage":"","opus":"","dspace":"37351","e-isbn_pdf":"978-3-96147-829-3","doi":"https:\/\/doi.org\/10.25593\/978-3-96147-829-3","epub":"","e-isbn_epub":"","doi_epub":"","html":"","e-isbn_html":"","doi_html":"","e-isbn_reader":"","doi_reader":"","digibib":"","urn":"urn:nbn:de:101:1-2509260505328.129978948126","supplementary_material":"","sprache":["Englisch"],"ausgabe":"Hardcover","suche":" 9783961478286 9783961478293 ","lizenz":"BY-4","bemerkung":""},"builder_content":"","_links":{"self":[{"href":"https:\/\/www.university-press.fau.de\/en\/wp-json\/wp\/v2\/product\/6117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.university-press.fau.de\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/www.university-press.fau.de\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/www.university-press.fau.de\/en\/wp-json\/wp\/v2\/comments?post=6117"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.university-press.fau.de\/en\/wp-json\/wp\/v2\/media\/6118"}],"wp:attachment":[{"href":"https:\/\/www.university-press.fau.de\/en\/wp-json\/wp\/v2\/media?parent=6117"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/www.university-press.fau.de\/en\/wp-json\/wp\/v2\/product_brand?post=6117"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/www.university-press.fau.de\/en\/wp-json\/wp\/v2\/product_cat?post=6117"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/www.university-press.fau.de\/en\/wp-json\/wp\/v2\/product_tag?post=6117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}