International Harmonization of Accounting

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Editorial Reviews

The subject is a fairly recent topic for discussion, particularly in English, because the whole field of international accounting is new, and because the mechanisms for harmonization are relatively recent. Twenty-seven articles reprinted from various periodicals and monographs are arranged in sections on the measurement of harmonization; the international accounting standards committee; European harmonization; and official material. Distributed by Ashgate. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9781858981475
  • Publisher: Elgar, Edward Publishing, Inc.
  • Publication date: 1/28/1996
  • Series: Library of International Accounting, #4
  • Pages: 448
  • Product dimensions: 6.90 (w) x 9.70 (h) x 1.50 (d)

Table of Contents

Introduction by the editor
1 Measuring Harmonisation of Financial Reporting Practice 3
2 Measuring International Harmonization and Standardization 16
3 Measuring International Harmonization and Standardization: A Comment 34
4 Measuring International Harmonization and Standardization: A Reply 40
5 Evidence of EC Financial Reporting Practice Harmonization: The Case of Deferred Taxation 44
6 EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK 80
7 The Harmonization of International Accounting Standards, 1973-1979 93
8 "Bottom Line Compliance" with the IASC: A Comparative Analysis 110
9 A Philosophical Perspective on the Development of International Accounting Standards 124
10 The International Accounting Standards Committee: A Performance Evaluation 137
11 An Empirical Investigation of the Observance of IASC Standards in Western Europe 153
12 An Empirical Investigation of the Observance of IASC Standards in Western Europe: A Comment 160
13 The Internationalization of Accounting Standards: Past Problems and Current Prospects 162
14 Survival Strategies of a Global Organization: The Case of the International Accounting Standards Committee 184
15 Lobbying Behaviour and the Development of International Accounting Standards: The Case of the IASC's Joint Venture Project 206
16 The Aims of EEC Company Law Harmonisation: Corporate Accounting and Disclosure Issues 233
17 The Evolution of the Harmonising Provisions of the 1980 and 1981 Companies Acts 239
18 The Route of the Seventh Directive of the EEC on Consolidated Accounts - Slow, Steady, Studied, and Successful 250
19 Soft-Transformations of Accounting Rules of the 4th Directive in Germany 266
20 Harmonization of Accounting Standards: A View from the European Community 281
21 Harmonization of Accounting Standards in the EC: Is it the Beginning or is it the End? 293
22 The True and Fair View Requirement: Impact on and of the Fourth Directive 303
23 European Rulemaking in Accounting: The Seventh Directive as a Case Study 317
24 Preface to Statements of International Accounting Standards 335
25 IASC's Framework for the Preparation and Presentation of Financial Statements 340
26 The EC Fourth Directive on Company Law 370
27 The EC Seventh Directive on Company Law 397
Name Index 423
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