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International Harmonization of Accounting »

Authors: Christopher W. Nobes
ISBN-13: 9781858981475, ISBN-10: 1858981476
Format: Hardcover
Publisher: Elgar, Edward Publishing, Inc.
Date Published: January 1996
Edition: (Non-applicable)

Author Biography: Christopher W. Nobes

Book Synopsis

	Acknowledgements
	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

Subjects

Business Books

Accounting

Financial Accounting
Business Books

Accounting

International Accounting
Business Books

Accounting

Standard Accounting Practice

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International Harmonization of Accounting »

Author Biography: Christopher W. Nobes

Book Synopsis

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