A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP´s of major industrial countries

Leasing in the light of HGB, US GAAP and IFRS


Scientific Essay, 2011

13 Pages


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

Excerpt out of 13 pages

Details

Title
A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP´s of major industrial countries
Subtitle
Leasing in the light of HGB, US GAAP and IFRS
Author
Year
2011
Pages
13
Catalog Number
V168399
ISBN (eBook)
9783640854196
ISBN (Book)
9783640854370
File size
422 KB
Language
German
Keywords
gaap´s, leasing, gaap, ifrs
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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Title: A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP´s of major industrial countries



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