Showing papers on "European union published in 1974"
Book•
01 Jan 1974
TL;DR: In this article, the authors describe the use of various currencies for reporting to stock exchanges in the European Union and other important markets, and integrate this new information throughout the chapters so they can learn how to apply the new global accounting standards.
Abstract: Due to the emergence of IFRS as the required convention for reporting to stock exchanges in the European Union and other important markets, accountants must gain a strong understanding of these standards. Intermediate Accounting integrates this new information throughout the chapters so they'll learn how to apply the new global accounting standards. Global examples are presented to clearly show how the information is utilized in the field. The use of various currencies is also explored
7 citations
TL;DR: The Council of Europe is a combination that does not suffer from some of the limitations described, or suffers from them to a lesser degree than the rest of the rest as mentioned in this paper, but it is only through the European Communities that a clear line of advance has been seen to integration in Europe, and the contribution that many of the other combinations can only be slight or indirect, limited as they are in membership or specialised interests or by mutual hostility.
Abstract: Wil tfHAT part can the Council of Europe play in European integration? In the last quarter of a century European countries have made common cause in many fields and in different combinations. The range is shown by their varying participation in Western European Union (WEU), Nato and the Warsaw Pact; in Benelux, the European Coal and Steel Community (ECSC), Euratom, EEC, EFTA and Comecon; in GATT, OECD and the UN system, including ECE; in the Nordic Council; in the European Nuclear Energy Agency (ENEA) and the European Organisation for Nuclear Research (CERN); in the European Space Conference, Intelsat and Intersputnik; in the systematised intergovernmental conferences on civil aviation, transport, and posts and telecommunications; and in the Council of Europe itself. But it is only through the European Communities that a clear line of advance has been seen to integration in Europe. The contribution that many of the other combinations make can only be slight or indirect, limited as they are in membership or specialised interests or by mutual hostility. So at a time when the whole advance of the Communities, always slower at some points of the front than hoped or predicted, is faltering, it may be worth asking what help another combination can give in the integration of Western Europe. The Council of Europe is a combination that does not suffer from some of the limitations described, or suffers from them to a lesser degree than the rest. For whatever may be set as the precise geographical bounds of Western Europe, it would be agreed that at its heart is the Rhine basin, joining Switzerland, France, the Federal Republic of Germany, Luxembourg, Belgium and the Netherlands. Around this heartland there is a ring of more or less close neighbours: the United Kingdom, Ireland, Norway, Sweden, Denmark, the German Democratic Republic, Austria, Liechtenstein, and Italy; and on the outer margin lie Iceland, Finland, Turkey, Cyprus, Greece, Malta, Spain and Portugal. Of these twenty-three countries only six 1 are not members of the Council of Europe, so that it is geographically the most comprehensive of any of the intergovernmental institutions centred in Western Europe. But in a comparison of the membership of the European Communities and of the
1 citations