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Title Developments in the international harmonisation of accounting / edited by Christopher W. Nobes
Published Cheltenham, UK ; Northampton, MA : Edward Elgar, 2004

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Location Call no. Vol. Availability
 W'PONDS  657.0218 Nob/Dit  AVAILABLE
Description xiv, 421 pages ; 25 cm
regular print
Series An Elgar reference collection
New library of international accounting
New library of international accounting.
Contents Introduction / Christopher W. Nobes -- 1. Harmonisation of Accounting Measurement Practices in the European Community / Don Herrmann and Wayne Thomas -- 2. The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects / Simon Archer, Pascale Delvaille and Stuart McLeay -- 3. A Statistical Model of International Accounting Harmonization / Simon Archer, Pascale Delvaille and Stuart McLeay -- 4. International Accounting Harmonization and the Major Developed Stock Market Countries: An Empirical Study / Emmanuel N. Emenyonu and Sidney J. Gray -- 5. An Approach for Measuring the Degree of Comparability of Financial Accounting Information / Vera M. Krisement -- 6. International Harmony Measures of Accounting Policy: Comparative Statistical Properties / Richard D. Morris and R. H. Parker -- 7. Evaluating the Statistical Significance of De Facto Accounting Harmonization: A Study of European Global Players / Leandro Canibano and Araceli Mora -- 8. Measurement of Harmony of Financial Reporting Within and Between Countries: The Case of the Nordic Countries / Sally Aisbitt -- 9. The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia / Robert H. Parker and Richard D. Morris -- 10. Measurement of Formal Harmonisation in Accounting: An Exploratory Study / Asheq Rahman, Hector Perera and Siva Ganeshanandam -- 11. Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs' / P. Weetman, E. A. E. Jones, C. A. Adams and S. J. Gray -- 12. Harmonisation of Financial Reporting before the European Company Law Directives: The Case of the Nordic Companies Act / Sally Aisbitt -- 13. Harmonizing the Notes in the UK and France: A Case Study in De Jure Harmonization / R. H. Parker -- 14. Some Mysteries Relating to the Prudence Principle in the Fourth Directive and in German and British Law / Lisa Evans and Christopher Nobes -- 15. The True and Fair View Override in the European Accounting Directives / Karel Van Hulle -- 16. "True and Fair" in the Netherlands: Inzicht or Getrouw Beeld? / Stephen A. Zeff, Willem Buijink and Kees Camfferman -- 17. The True and Fair View Requirement in Recent National Implementations / Sally Aisbitt and Christopher Nobes -- 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 / Alan S. Dunk and Alan Kilgore -- 19. International Harmonization: Cautions from the Australian Experience / Peter H. Collett, Jayne M. Godfrey and Sue L. Hrasky -- 20. European Union Accounting Harmonization: The Case of Leased Assets in the United Kingdom and Germany / Neil Garrod and Isabel Sieringhaus -- 21. Accounting for Brands in France and Germany Compared with IAS 38 (Intangible Assets): An Illustration of the Difficulty of International Harmonization / Herve Stolowy, Axel Haller and Volker Klockhaus -- 22. Harmonization of the Structure of Audit Firms: Incorporation in the UK and Germany / Lisa Evans and Christopher Nobes -- 23. Why Not Allow FASB and IASB Standards to Compete in the U.S.? / Ronald A. Dye and Shyam Sunder -- 24. "Political" Lobbying on Proposed Standards: A Challenge to the IASB / Stephen A. Zeff
Notes "An Elgar reference collection"
Bibliography Includes bibliographical references and index
Subject Accounting -- Standards.
Comparative accounting.
Author Nobes, Christopher.
LC no. 2003068791
ISBN 1843760975
Other Titles Developments in the international harmonisation of accounting