International Harmonization of Accounting

International Harmonization of Accounting

by Christopher W. Nobes

ISBN-10: 1858981476

ISBN-13: 9781858981475

Pub. Date: 01/28/1996

Publisher: Elgar, Edward Publishing, Inc.

Product Details

Elgar, Edward Publishing, Inc.
Publication date:
Library of International Accounting, #4
Product dimensions:
6.90(w) x 9.70(h) x 1.50(d)

Table of Contents

Introduction by the editor
1Measuring Harmonisation of Financial Reporting Practice3
2Measuring International Harmonization and Standardization16
3Measuring International Harmonization and Standardization: A Comment34
4Measuring International Harmonization and Standardization: A Reply40
5Evidence of EC Financial Reporting Practice Harmonization: The Case of Deferred Taxation44
6EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK80
7The Harmonization of International Accounting Standards, 1973-197993
8"Bottom Line Compliance" with the IASC: A Comparative Analysis110
9A Philosophical Perspective on the Development of International Accounting Standards124
10The International Accounting Standards Committee: A Performance Evaluation137
11An Empirical Investigation of the Observance of IASC Standards in Western Europe153
12An Empirical Investigation of the Observance of IASC Standards in Western Europe: A Comment160
13The Internationalization of Accounting Standards: Past Problems and Current Prospects162
14Survival Strategies of a Global Organization: The Case of the International Accounting Standards Committee184
15Lobbying Behaviour and the Development of International Accounting Standards: The Case of the IASC's Joint Venture Project206
16The Aims of EEC Company Law Harmonisation: Corporate Accounting and Disclosure Issues233
17The Evolution of the Harmonising Provisions of the 1980 and 1981 Companies Acts239
18The Route of the Seventh Directive of the EEC on Consolidated Accounts - Slow, Steady, Studied, and Successful250
19Soft-Transformations of Accounting Rules of the 4th Directive in Germany266
20Harmonization of Accounting Standards: A View from the European Community281
21Harmonization of Accounting Standards in the EC: Is it the Beginning or is it the End?293
22The True and Fair View Requirement: Impact on and of the Fourth Directive303
23European Rulemaking in Accounting: The Seventh Directive as a Case Study317
24Preface to Statements of International Accounting Standards335
25IASC's Framework for the Preparation and Presentation of Financial Statements340
26The EC Fourth Directive on Company Law370
27The EC Seventh Directive on Company Law397
Name Index423

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