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Developments in the International Harmonization of Accounting (New Library of International Accounting Series), Vol. 4 »

Authors: Christopher W. Nobes
ISBN-13: 9781843760979, ISBN-10: 1843760975
Format: Hardcover
Publisher: Elgar, Edward Publishing, Inc.
Date Published: May 2004
Edition: (Non-applicable)

Author Biography: Christopher W. Nobes

Book Synopsis

	Acknowledgements
	Introduction
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

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Accounting

International Accounting
Business Books

Accounting

Standard Accounting Practice

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Developments in the International Harmonization of Accounting (New Library of International Accounting Series), Vol. 4 »

Author Biography: Christopher W. Nobes

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