Developments in the International Harmonization of Accounting (New Library of International Accounting Series)

Developments in the International Harmonization of Accounting (New Library of International Accounting Series)

by Christopher W. Nobes
     
 

ISBN-10: 1843760975

ISBN-13: 9781843760979

Pub. Date: 05/04/2004

Publisher: Elgar, Edward Publishing, Inc.

Twenty-four papers discuss the measurement of harmonization and provide analysis and commentary on legal aspects, branding, auditing firms, and other such issues. The articles, representing the period 1995-2002, are reprinted here exactly as they appeared in journals such as Accounting and Business Research and European Accounting Review. Only names…  See more details below

Overview

Twenty-four papers discuss the measurement of harmonization and provide analysis and commentary on legal aspects, branding, auditing firms, and other such issues. The articles, representing the period 1995-2002, are reprinted here exactly as they appeared in journals such as Accounting and Business Research and European Accounting Review. Only names appear in the index. Annotation ©2004 Book News, Inc., Portland, OR

Product Details

ISBN-13:
9781843760979
Publisher:
Elgar, Edward Publishing, Inc.
Publication date:
05/04/2004
Series:
The New Library of International Accounting
Edition description:
New Edition
Pages:
421
Product dimensions:
6.82(w) x 9.80(h) x 1.20(d)

Table of Contents

Acknowledgements
Introduction
1Harmonisation of Accounting Measurement Practices in the European Community3
2The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects16
3A Statistical Model of International Accounting Harmonization30
4International Accounting Harmonization and the Major Developed Stock Market Countries: An Empirical Study59
5An Approach for Measuring the Degree of Comparability of Financial Accounting Information70
6International Harmony Measures of Accounting Policy: Comparative Statistical Properties91
7Evaluating the Statistical Significance of De Facto Accounting Harmonization: A Study of European Global Players105
8Measurement of Harmony of Financial Reporting Within and Between Countries: The Case of the Nordic Countries126
9The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia148
10Measurement of Formal Harmonisation in Accounting: An Exploratory Study180
11Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs'195
12Harmonisation of Financial Reporting before the European Company Law Directives: The Case of the Nordic Companies Act217
13Harmonizing the Notes in the UK and France: A Case Study in De Jure Harmonization230
14Some Mysteries Relating to the Prudence Principle in the Fourth Directive and in German and British Law251
15The True and Fair View Override in the European Accounting Directives264
16"True and Fair" in the Netherlands: Inzicht or Getrouw Beeld?274
17The True and Fair View Requirement in Recent National Implementations300
18The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade308
19International Harmonization: Cautions from the Australian Experience322
20European Union Accounting Harmonization: The Case of Leased Assets in the United Kingdom and Germany334
21Accounting for Brands in France and Germany Compared with IAS 38 (Intangible Assets): An Illustration of the Difficulty of International Harmonization344
22Harmonization of the Structure of Audit Firms: Incorporation in the UK and Germany365
23Why Not Allow FASB and IASB Standards to Compete in the U.S.?389
24"Political" Lobbying on Proposed Standards: A Challenge to the IASB404
Name Index417

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