International Harmonization of Accounting

This volume contains 27 papers and documents divided into four parts: the Measurement of Harmonisation; The International Accounting Standards Committee (IASC); European Harmonisation and Official Material.

The first part establish ways of measuring harmonisation as well as applying the techniques to various accounting issues in several European countries. The papers form a corpus of knowledge as there is substantial cross-referencing. The second part examines the processes and the progress ...