THE ANALYSIS OF EUROPEAN COMPANY ACCOUNTS.

The article presents an analysis of European company accounting. It aims to substitute narrower generalizations of more limited inaccuracy to guide investors and businesspeople in their approach of company accounts. It discusses the different accounting customs of major European countries including Sweden, Norway, and Holland. Moreover, it addresses a few of the differences from Anglo-American practice both of general approach and of detail which are liable to be unfamiliar and puzzling. The author stresses that the opinions he expresses are personal and are based on his experience and on many discussions with European bankers and brokers.