INTRMATIONAL ENCYCLOPDIA OFCOMPARATIVE LAW VOLUME XIII CHAOTR 12APDF电子书下载

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1- 2 Ⅰ.Introduction 3

3-17 Ⅱ.Business Association Rules with Accounting Implications 7

4-12 A.Dispositive Rules 7

13-17 B.Disclosure Rules 11

18-22 Ⅲ.Development of General Accounting Norms 16

23-28 Ⅳ.Application of Accounting Norms to Specific Cases 23

29-39Ⅴ.Variation and Consensus in Accounting Concepts 28

40-56 Ⅵ.Specific Accounting Documents 33

40 A.Introduction 33

41-50 B.The Balance Sheet 33

51-56 C.Income Statement 45

57-59 Ⅶ.Inter-Corporate Relationships 51

60-64 Ⅷ.Consequences of International Diversity in Accounting Practice 55

65 Ⅸ.Epilogue 63

Appendix 65

List of Principal Works and Statutory Material 90

Detailed Table of Contents 92

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