Excerpt
Contents
1. Introduction
2. Leasing in Light of Differences in Accounting Principles, such as HGB, U.S. GAAP and IFRS
3. Diverse handling of leasing in different countries
3.1. Germany
3.2. USA
3.3. Great Britain
3.4. France
3.5. The Netherland
3.6. Switzerland
4. A comparison between IFRS, German GAAP and US-GAAP
5. Footnotes
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- Quote paper
- Rechtsanwalt Andre Horst Grabowski (Author), 2011, A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP´s of major industrial countries, Munich, GRIN Verlag, https://www.grin.com/document/168399
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