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International Financial Reporting Standards: Critical Perspectives on Business and Management / Edition 1

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Overview

International Financial Reporting Standards (IFRS), and the possibility of global accounting harmonization, have recently gained enormously in importance, both practically and from an academic and research perspective. Since 2005, European and Australian listed enterprises are required to use IFRS for Consolidated Financial Statements. Other countries - from New Zealand to China - are actively moving towards these standards. And now, the IFRS Board and the American Regulatory System are publicly committed to a convergence programme.

This major work, edited by two leading experts in the field, is a timely appraisal of academic and regulatory work in relation to this whole process. These important volumes bring together – otherwise inaccessible – early material which is vital to the understanding of the historical perspective, both in terms of the current situation and of future developments.

International Financial Reporting Standards provides a broad overview, in addition to detailed coverage, of this important and fascinating topic, including a discussion of the processes of change and developments which have led from a widely disparate starting position to the current situation. The four volumes are fully indexed and each includes an informative, contextual introduction by the editors.

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Product Details

Meet the Author

David Alexander is Professor of International Accounting, Birmingham Business School, UK. He is co-author, with Ann Britton, of Financial Reporting (now in 7th edition), and with Chris Nobes, A European Introduction to Financial Accounting, as well as Financial Accounting: an international introduction.

Christopher Nobes is PriceWaterhouseCoopers Professor of Accounting at Reading University. The UK representative on the Board of the International Accounting Standards Committee from 1993 to 2001, he is on the editorial board for numerous journals including International Journal of Accounting. He has published 20 books, including Comparative International Accounting (now in 8th edition).

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Table of Contents

VOLUME I: Context: The Need for International Standardization of Accounting

Part A: Diversity and its Effects

1. R. H. Parker, ‘Some International Aspects of Accounting’, Journal of Business Finance, 3, 4, Winter 1971, pp. 29–36.

2. Frederick D. S. Choi and Richard M. Levich, ‘Behavioral Effects of International Accounting Diversity’, Accounting Horizons, June 1991, pp. 1–13.

3. Ray Ball, S. P. Kothari and Ashok Robin, ‘The Effect of International Institutional Factors on Properties of Accounting Earnings’, Journal of Accounting and Economics, 29, 2000, pp. 1–51.

4. O.-K. Hope, ‘Disclosure Practices, Enforcement of Accounting Standards, and Analysts’ Forecast Accuracy: An International Study’, Journal of Accounting Research, 41, 2, 2003, pp. 235–72.

Part B: Influences on Accounting

5. Robert H. Parker, ‘Importing and Exporting Accounting: The British Experience’, in Anthony G. Hopwood (ed.), International Pressures for Accounting Change (Prentice Hall, 1989), pp. 7–29.

6. S. J. Gray, ‘Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally’, Abacus, 24, 1, Mar. 1988, pp. 1–15.

7. S. Chanchani and R. Willett, ‘An Empirical Assessment of Gray’s Accounting Value Constructs’, International Journal of Accounting, 39, 2, 2004, pp. 125–54.

8. Timothy S. Doupnik and Stephen B. Salter, ‘External Environment, Culture, and Accounting Practice: A Preliminary Test of a General Model of International Accounting Development’, International Journal of Accounting, 30, 3, 1995, pp. 189–207.

9. Christopher Nobes, ‘Towards a General Model of the Reasons for International Differences in Financial Reporting’, Abacus, 34, 2, Sept. 1998, pp. 162–87.

10. Richard Briston, ‘The Evolution of Accounting in Developing Countries’, International Journal of Accounting and Research, Fall 1978, pp. 105–20.

11. Nabil Baydoun and Roger Willett, ‘Cultural Relevance of Western Accounting Systems to Developing Countries’, Abacus, 31, 1, Mar. 1995, pp. 67–92.

Part C: Classification

12. H. R. Hatfield, ‘Some Variations in Accounting Practices in England, France, Germany and the US’, Journal of Accounting Research, Autumn 1966, pp. 169–82.

13. G. G. Mueller, ‘Accounting Principles Generally Accepted in the United States Versus those Generally Accepted Elsewhere’, International Journal of Accounting, 3, 1, 1968, pp. 91–103.

14. R. D. Nair and Werner G. Frank, ‘The Impact of Disclosure and Measurement Practices on International Accounting Classifications’, Accounting Review, LV, 3, July 1980, pp. 426–50.

15. C. W. Nobes, ‘An Empirical Analysis of International Accounting Principles: A Comment’, Journal of Accounting Research, 19, 1, Spring 1981, pp. 268–70.

16. C. W. Nobes, ‘A Judgemental International Classification of Financial Reporting Practices’, Journal of Business Finance and Accounting, 10, 1, Spring 1983, pp. 1–19.

Part D: Measuring Standardization

17. Leo G. van der Tas, ‘Measuring Harmonisation of Financial Reporting Practice’, Accounting and Business Research, 18, 70, Spring 1988, pp. 157–69.

18. J. S. W. Tay and R. H. Parker, ‘Measuring International Harmonization and Standardization’, Abacus, 26, 1, Mar. 1990, pp. 71–88.

19. Leo G. van der Tas, ‘Measuring International Harmonization and Standardization: Comment, Abacus, 28, 2, Sept. 1992, pp. 211–16.

20. J. S. W. Tay and R. H. Parker, ‘Measuring International Harmonization and Standardization: A Reply’, Abacus, 28, 2, Sept. 1992, pp. 217–20.

21. Simon Archer, Pascale Delvaille, and Stuart McLeay, ‘A Statistical Model of International Accounting Harmonization’, Abacus, 32, 1, Mar. 1996, pp. 1–29.

22. Vera M. Krisement, ‘An Approach for Measuring the Degree of Comparability of Financial Accounting Information’, European Accounting Review, 6, 3, 1997, pp. 465–85.

23. Richard D. Morris and R. H. Parker, ‘International Harmony Measures of Accounting Policy: Comparative Statistical Properties’, Accounting and Business Research, 29, 1, Winter 1998, pp. 73–86.

24. Leandro Cañibano and Araceli Mora, ‘Evaluating the Statistical Significance of De Facto Accounting Harmonization: A Study of European Global Players’, European Accounting Review, 9, 3, 2000, pp. 349–69.

VOLUME II: The Early Years of the International Accounting Standards Committee

Part A: Foundation of the IASC

25. H. Benson, ‘Accounting Standards’, in Accounting for Life (Kogan Page, 1979), pp. 102–14.

26. H. Benson, ‘The Story of International Accounting’, Accountancy, July 1976, pp. 34–9.

27. P. Walton, ‘Accountancy: The Most Exciting Profession in the World’ (an interview with Lord Benson), Accounting and Business, June 1996, pp. 12–13.

28. W. E. Olson, ‘The Establishment of International Organizations’, in The Accounting Profession: Years of Trial: 1969–1980 (New York: AICPA, 1982), pp. 223–43.

29. J. A. Hepworth, ‘IASC: The Future’, in W. J. Brennan (ed.), The Internationalization of the Accountancy Profession (Toronto: CICA, 1979), pp. 49–57.

30. J. A. Burggraaff, ‘IASC Developments: An Update’, Journal of Accountancy, Sept. 1982, pp. 104–10.

31. ICAEW (and others), ‘An Agreement to Establish an International Accounting Standards Committee’ (London: ICAEW, 1973) (7pp.).

32. IASC, Preface to ‘International Accounting Standards’ (London: IASC, 1983) (7pp.).

33. IASC, Constitution of the International Accounting Standards Committee (London: IASC, 1992) (5pp.).

Part B: Assessments of the IASC and its Standards

34. William J. Violet, ‘A Philosophical Perspective on the Development of International Accounting Standards’, International Journal of Accounting, Education and Research, Spring 1983, pp. 1–13.

35. Juan M. Rivera, ‘The Internationalization of Accounting Standards: Past Problems and Current Prospects’, International Journal of Accounting, Education and Research, 24, 4, 1989, pp. 320–41.

36. R. S. Olesegun Wallace, ‘Survival Strategies of a Global Organization: The Case of the International Accounting Standards Committee’, Accounting Horizons, 4, 2, June 1990, pp. 1–22.

37. R. K. Goeltz, ‘International Accounting Harmonization: The Impossible (and Unnecessary?) Dream’, Accounting Horizons, Mar. 1991, pp. 85–8.

38. S. E. C. Purvis, H. Gernon, and M. A. Diamond, ‘The IASC and its Comparability Project’, Accounting Horizons, June 1991, pp. 25–44.

39. Sara York Kenny and Robert K. Larson, ‘Lobbying Behaviour and the Development of International Accounting Standards: The Case of the IASC’s Joint Venture Project’, European Accounting Review, 2, 3, Dec. 1993, pp. 531–54.

Part C: Compliance and Harmonization with IASs

40. R. D. Nair and Werner G. Frank, ‘The Harmonization of International Accounting Standards, 1973–1979’, International Journal of Accounting, Education and Research, Fall 1981, pp. 61–77.

41. S. M. McKinnon and Paul Janell, ‘The International Accounting Standards Committee: A Performance Evaluation’, International Journal of Accounting, Education and Research, Spring 1984, pp. 19–34.

42. Thomas G. Evans and Martin E. Taylor, ‘"Bottom Line Compliance" with the IASC: A Comparative Analysis’, International Journal of Accounting, Education and Research, Fall 1982, pp. 115–28.

43. G. R. Brunovs and R. J. Kirsh, ‘Goodwill Accounting in Selected Countries and the Harmonisation of International Accounting Standards’, Abacus, 27, 2, 1991, 135–61.

44. P. Weetman, E. A. E. Jones, C. A. Adams and S. J. Gray, ‘Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs’, Accounting and Business Research, 28, 3, Summer 1998, pp. 189–208.

VOLUME III: The Later Years of the International Accounting Standards Committee

Part A: Conceptual Issues

45. B. Carsberg, ‘The Role and Future Plans of the International Accounting Standards Committee’, in I. Lapsley (ed.), Essays in Accounting Thought (Edinburgh: Institute of Chartered Accountants of Scotland, 1996), pp. 68–84.

46. B. Carsberg, ‘The Future of the IASC’, Accounting and Business, Jan. 1998, pp. 8–9.

47. J. Flower, ‘The Future Shape of Harmonization: The EU Versus the IASC Versus the SEC’, European Accounting Review, 6, 2, 1997, pp. 281–303.

48. C. W. Nobes, ‘The Future Shape of Harmonization: Some Responses’, European Accounting Review, 7, 2, 1998, pp. 323–30.

49. J. Flower, ‘The Future Shape of Harmonization: A Reply’, European Accounting Review, 7, 2, 1998, pp. 3313.

50. Donna L. Street and Kimberley A. Shaughnessy, ‘The Evolution of the G4 + 1 and its Impact on International Harmonization of Accounting Standards’, Journal of International Accounting, Auditing and Taxation, 7, 2, 1998, pp. 131–61.

51. Yuan Ding, Thomas Jeanjean and Hervé Stolowy, ‘Why Do National GAAP Differ from IAS? The Role of Culture’, The International Journal of Accounting, 40, 4, 2005, pp. 325–50.

52. Pekka Pirinen, ‘Economic and Normative Pressures as Drivers for the Adoption of International Accounting Standards in Finland Since 1976’, European Accounting Review, 14, 1, 2005, pp. 213–36.

53. Peter H. Collett, Jayne M. Godfrey, and Sue L. Hrasky, ‘International Harmonization: Cautions from the Australian Experience’, Accounting Horizons, 15, 2, June 2001, pp. 171–82.

54. Jason Zezhong Xiao, Pauline Weetman and Manli Sun, ‘Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China’, Abacus, 40, 2, June 2004, pp. 193–218.

Part B: Reports on IASC Board Meetings

(Items 55–65 are a series of eye-witness reports on IASC Board meetings, published in Accounting and Business, authored by Christopher Nobes.)

55. ‘Prospects for World Standards by 2000?’, Jan. 1998, pp. 10–11.

56. ‘IASC’s Brave New World’, Mar. 1998, pp. 22–3.

57. ‘Life is Definitely not a Beach at the IASC’, June 1998, pp. 18–19.

58. ‘IASC Ties up Loose Ends’, Sept. 1998, pp. 26–7.

59. ‘IASC Nears the End of the Core Standards’, Jan. 1999, pp. 34–5.

60. ‘Compromise at the IASC: The Shape of Things to Come?’, Feb. 1999, pp. 47–8.

61. ‘IASC Meets the World’, Apr. 1999, pp. 34–5.

62. ‘The Beginning of the End of Conventional Accounting’, Sept. 1999, pp. 48–50.

63. ‘One Small Step Back for IAS 40, But a Giant Leap for the IASC’, Feb. 2000, pp. 12–13.

64. ‘Work Continues at the Old IASC While the New IASC Takes Shape’, Apr. 2000, pp. 13–14.

65. ‘Business as Usual for the Old Board’, Nov./Dec. 2000, pp. 12–13.

Part C: Technical Issues

66. Alan S. Dunk and Alan Kilgore, ‘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’, International Journal of Accounting, 35, 2, 2000, pp. 213–26.

67. Hervé Stolowy, Axel Haller, and Volker Klockhaus, ‘Accounting for Brands in France and Germany Compared with IAS 38 (Intangible Assets): An Illustration of the Difficulty of International Harmonization’, International Journal of Accounting, 36, 2001, pp. 147–67.

68. Wayne B. Thomas, ‘The Value-relevance of Geographic Segment Earnings Disclosures Under SFAS 14’, Journal of International Financial Management and Accounting, 11, 3, 2000, pp. 133–55.

69. Bruce K. Behn, Nancy B. Nichols, and Donna L. Street, ‘The Predictive Ability of Geographic Segment Disclosures by U.S. Companies: SFAS No. 131 vs. SFAS No. 14’, Journal of International Accounting Research, 1, 2002, pp. 31–44.

Part D: Use of IASs by Companies

70. D. L. Street, S. J. Gray, and S. M. Bryant, ‘Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs’, International Journal of Accounting, 34, 1, 1999, pp. 11–48.

71. D. L. Street and S. M. Bryant, ‘Disclosure Level and Compliance with IASs. A Comparison of Companies With and Without US Listings and Filings’, International Journal of Accounting, 35, 3, 2000, pp. 305–29.

72. D. L. Street and S. J. Gray, ‘IAS Adopters Respond to Cherry-picking Ban’, Accounting and Business, Apr. 2000, pp. 40–1.

73. D. L. Street, N. B. Nichols, and S.J. Gray, ‘Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards’, International Journal of Accounting, 35, 1, pp. 27–63.

74. M. Glaum and D. L. Street, ‘Compliance with the Disclosure Requirements of Germany’s New Market: IAS Versus US GAAP’, Journal of International Financial Management and Accounting, 14, 1, 2003, pp. 64–100.

75. G. Gebhardt and A. Heilmann, ‘Compliance with German and International Accounting Standards in Germany: Evidence from Cash Flow Statements’, in C. Leuz, D. Pfaff, and A. Hopwood, The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy and Practice (Oxford University Press, 2004), pp. 218–38.

VOLUME IV: The IASB: The Standards and their Widespread Adoption

Part A: Conceptual Issues

76. K. Schipper, ‘Principles-based Accounting Standards’, Accounting Horizons, 17, 1, 2003, pp. 61–72.

77. C.W. Nobes, ‘Rules-based Standards and the Lack of Principles in Accounting’, Accounting Horizons, Mar. 2005, pp. 25–34.

78. Ronald A. Dye and Shyam Sunder, ‘Why Not Allow FASB and IASB Standards to Compete in the U.S.?’, Accounting Horizons, 15, 3, Sept. 2001, pp. 257–71.

79. Gilbert Gélard, ‘What Can be Expected from Accounting Standards?’, Accounting in Europe, 1, Sept. 2004, pp. 17–20.

80. C. Swinson, ‘When Politics and Financial Reporting Don’t Mix’, Accountancy, Sept. 2004, p. 28.

81. S. A. Zeff, ‘"Political" Lobbying on Proposed Standards: A Challenge to the IASB’, Accounting Horizons, Mar. 2002, pp. 46–8.

82. Peter Standish, ‘Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case’, Abacus, 39, 2, 2003, pp. 186–210.

Part B: Technical Issues

83. Jenice Prather-Kinsey and Gary K. Meek, ‘The Effect of Revised IAS 14 on Segment Reporting by IAS Companies’, European Accounting Review, 13, 2, 2004, pp. 213–34.

84. Ian P. N. Hague, ‘IAS 39: Underlying Principles’, Accounting in Europe, 1, Sept. 2004, pp. 21–6.

85. Jens Wüstemann and Sonja Kierzek, ‘Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences’, Accounting in Europe, 2, 2005, pp. 69–106.

86. David Alexander, ‘Legal Certainty, European-ness and Realpolitik’, Accounting in Europe, 3, 2006, pp. 65–80.

87. Christopher Nobes, ‘Revenue Recognition and EU Endorsement of IFRS’, Accounting in Europe, 3, 2006, pp. 81–9.

88. Jens Wüstemann and Sonja Kierzek, ‘True and Fair View Revisited: A Reply to Alexander and Nobes’, Accounting in Europe, 3, 2006, pp. 91–116.

Part C: Widespread Adoption of IFRS

89. K. Van Hulle, ‘From Accounting Directives to International Accounting Standards’, in C. Leuz, D. Pfaff, and A. Hopwood, The Economics and Politics of Accounting (Oxford University Press, 2005), pp. 349–75.

90. K. Schipper, ‘The Introduction of International Accounting Standards in Europe: Implications for International Convergence’, European Accounting Review, 14, 1, 2005, pp. 101–26.

91. Pascale Delvaille, Gabi Ebbers, and Chiara Saccon, ‘International Financial Reporting Convergence: Evidence from Three Continental European Countries’, Accounting in Europe, 2, 2005, pp. 137–64.

92. Pat Sucher and Irena Jindrichovska, ‘Implementing IFRS: A Case Study of the Czech Republic’, Accounting in Europe, 1, Sept. 2004, pp. 109–42.

93. Philip Brown and Ann Tarca, ‘A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU’, European Accounting Review, 14, 1, 2005, pp. 181–212.

94. Thi Hong Phu Dao, ‘Monitoring Compliance with IFRS: Some Insights from the French Regulatory System’, Accounting in Europe, 2, 2005, pp. 107–36.

Part D: Effects of IFRS

95. Brenda Van Tendeloo and Ann Vanstraelen, ‘Earnings Management under German GAAP Versus IFRS’, European Accounting Review, 14, 1, 2005, pp. 155–80.

96. Barbara E. Weissenberger, Anne B. Stahl, and Sven Vorstius, ‘Changing from German GAAP to IFRS or US GAAP: A Survey of German Companies’, Accounting in Europe, 1, Sept. 2004, pp. 169–89.

97. Eva K. Jermakowicz, ‘Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies’, Accounting in Europe, 1, Sept. 2004, pp. 51–70.

98. Philip Ormrod and Peter Taylor, ‘The Impact of the Change to International Accounting Standards on Debt Covenants: A UK Perspective’, Accounting in Europe, 1, Sept. 2004, pp. 71–94.

99. C. W. Nobes and H. R. Schwencke, ‘Tax and Financial Reporting Links: A Longitudinal Examination over 30 Years up to IFRS Adoption, Using Norway as a Case Study’, European Accounting Review, 15, 1, 2006, pp. 63–87.

100. Christopher Nobes, ‘The Survival of International Differences under IFRS: Toward a Research Agenda’, Accounting and Business Research, 36(3), 2006, 233–45.

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