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

Hardcover (Print)
Buy Used
Buy Used from
(Save 28%)
Item is in good condition but packaging may have signs of shelf wear/aging or torn packaging.
Condition: Used – Good details
Used and New from Other Sellers
Used and New from Other Sellers
from $42.09
Usually ships in 1-2 business days
(Save 80%)
Other sellers (Hardcover)
  • All (8) from $42.09   
  • New (3) from $191.76   
  • Used (5) from $42.09   


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
Read More Show Less

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

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
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)