TY  - BOOK
AU  - Enthoven H.J.Adolf
ED  - The University Of Texas At Dallas
TI  - Current Value Accounting / Its Concepts and Practise at N.V. Philips Industries,The Netherlands - International Accounting Research Study #3
SN  - 910319006
PY  - 1982///
N2  - International Accounting Research Study #3  Preface, A General Appraisal of the Accounting System at N.V. Philips, Introduction, The Philips Organization, Structure and Evolution of Current Value Accounting at N.V. Philips, Financial Reporting at N.V. Philips, Theoretical Framework of Current Value Accounting and Accounting Regulations in the Netherlands, Accounting Methods and Procedures at N.V. Philips Industries, A Review of the Methodology Applied, Measurement (Valuation) of Assets and Liabilities and Income, Accounting for the Cost of Capital Employed, The Cost Trend Indication System, Transfer Pricing at N.V. Philips, Technological Change and Current Values, Financial Structure and Gearing Application, Foreign Currency Exchange Differences (Translation), Accounting for Deffered (Latent) Taxes, North American Philips Corporation Accounting, Miscellaneous Financial Management Issues, Report of the Board of Management, Summary and Conclusion
ER  -