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

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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
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Product Details

  • ISBN-13: 9781843760979
  • Publisher: Elgar, Edward Publishing, Inc.
  • Publication date: 5/4/2004
  • 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
1 Harmonisation of Accounting Measurement Practices in the European Community 3
2 The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects 16
3 A Statistical Model of International Accounting Harmonization 30
4 International Accounting Harmonization and the Major Developed Stock Market Countries: An Empirical Study 59
5 An Approach for Measuring the Degree of Comparability of Financial Accounting Information 70
6 International Harmony Measures of Accounting Policy: Comparative Statistical Properties 91
7 Evaluating the Statistical Significance of De Facto Accounting Harmonization: A Study of European Global Players 105
8 Measurement of Harmony of Financial Reporting Within and Between Countries: The Case of the Nordic Countries 126
9 The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia 148
10 Measurement of Formal Harmonisation in Accounting: An Exploratory Study 180
11 Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs' 195
12 Harmonisation of Financial Reporting before the European Company Law Directives: The Case of the Nordic Companies Act 217
13 Harmonizing the Notes in the UK and France: A Case Study in De Jure Harmonization 230
14 Some Mysteries Relating to the Prudence Principle in the Fourth Directive and in German and British Law 251
15 The True and Fair View Override in the European Accounting Directives 264
16 "True and Fair" in the Netherlands: Inzicht or Getrouw Beeld? 274
17 The True and Fair View Requirement in Recent National Implementations 300
18 The 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 Trade 308
19 International Harmonization: Cautions from the Australian Experience 322
20 European Union Accounting Harmonization: The Case of Leased Assets in the United Kingdom and Germany 334
21 Accounting for Brands in France and Germany Compared with IAS 38 (Intangible Assets): An Illustration of the Difficulty of International Harmonization 344
22 Harmonization of the Structure of Audit Firms: Incorporation in the UK and Germany 365
23 Why Not Allow FASB and IASB Standards to Compete in the U.S.? 389
24 "Political" Lobbying on Proposed Standards: A Challenge to the IASB 404
Name Index 417
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