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Developments in the International Harmonization of Accounting

Edited by Christopher W. Nobes, Royal Holloway, University of London, UK
The measurement of harmonization became a well-established area of academic research from the late 1980s, and the discerning selection of papers in this volume reveal a continuing interest in the topic by a large number of researchers.

The coverage is divided into two parts. The first part concerns the measurement of harmonisation, and the second contains analysis of, and comment on, harmonization.
Extent: 448 pp
Hardback Price: $238.00 Web: $214.20
Publication Date: 2004
ISBN: 978 1 84376 097 9
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  • Business and Management
  • International Business
  • Economics and Finance
  • International Accounting
The measurement of harmonization became a well-established area of academic research from the late 1980s, and the discerning selection of papers in this volume reveal a continuing interest in the topic by a large number of researchers.

The coverage is divided into two parts. The first part concerns the measurement of harmonisation, and the second contains analysis of, and comment on, harmonization.

This authoritative new volume will be of great interest to all those concerned with the issue of harmonization in international accounting.
24 articles, dating from 1995 to 2002
Contributors include: L. Cañibana, S.J. Gray, R.H. Parker, H. Stolowy, K. Van Hulle, P. Walton, S.A. Zeff
Contents:
Acknowledgements
Introduction Christopher W. Nobes
PART I THE MEASUREMENT OF HARMONIZATION
1. Don Herrmann and Wayne Thomas (1995), ‘Harmonisation of Accounting Measurement Practices in the European Community’
2. Simon Archer, Pascale Delvaille and Stuart McLeay (1995), ‘The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects’
3. Simon Archer, Pascale Delvaille and Stuart McLeay (1996), ‘A Statistical Model of International Accounting Harmonization’
4. Emmanuel N. Emenyonu and Sidney J. Gray (1996), ‘International Accounting Harmonization and the Major Developed Stock Market Countries: An Empirical Study’
5. Vera M. Krisement (1997), ‘An Approach for Measuring the Degree of Comparability of Financial Accounting Information’
6. Richard D. Morris and R.H. Parker (1998), ‘International Harmony Measures of Accounting Policy: Comparative Statistical Properties’
7. Leandro Cañibano and Araceli Mora (2000), ‘Evaluating the Statistical Significance of De Facto Accounting Harmonization: A Study of European Global Players’
8. Sally Aisbitt (2001), ‘Measurement of Harmony of Financial Reporting Within and Between Countries: The Case of the Nordic Countries’
9. Robert H. Parker and Richard D. Morris (2001), ‘The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia’
10. Asheq Rahman, Hector Perera and Siva Ganeshanandam (1996), ‘Measurement of Formal Harmonisation in Accounting: An Exploratory Study’
11. P. Weetman, E.A.E. Jones, C.A. Adams and S.J. Gray (1998), ‘Profit Measurement and UK Accounting Standards: A Case of Increasing Disharmony in Relation to US GAAP and IASs’
PART II ANALYSIS OF AND COMMENTARY ON INTERNATIONAL HARMONIZATION
12. Sally Aisbitt (2002), ‘Harmonisation of Financial Reporting before the European Company Law Directives: The Case of the Nordic Companies Act’
13. R.H. Parker (1996), ‘Harmonizing the Notes in the UK and France: A Case Study in De Jure Harmonization’
14. Lisa Evans and Christopher Nobes (1996), ‘Some Mysteries Relating to the Prudence Principle in the Fourth Directive and in German and British Law’
15. Karel Van Hulle (1997), ‘The True and Fair View Override in the European Accounting Directives’
16. Stephen A. Zeff, Willem Buijink and Kees Camfferman (1999), ‘“True and Fair” in the Netherlands: Inzicht or Getrouw Beeld?’
17. Sally Aisbitt and Christopher Nobes (2001), ‘The True and Fair View Requirement in Recent National Implementations’
18. Alan S. Dunk and Alan Kilgore (2000), ‘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’
19. Peter H. Collett, Jayne M. Godfrey and Sue L. Hrasky (2001), ‘International Harmonization: Cautions from the Australian Experience’
20. Neil Garrod and Isabel Sieringhaus (1995), ‘European Union Accounting Harmonization: The Case of Leased Assets in the United Kingdom and Germany’
21. Hervé Stolowy, Axel Haller and Volker Klockhaus (2001), ‘Accounting for Brands in France and Germany Compared with IAS 38 (Intangible Assets): An Illustration of the Difficulty of International Harmonization’
22. Lisa Evans and Christopher Nobes (1998), ‘Harmonization of the Structure of Audit Firms: Incorporation in the UK and Germany’
23. Ronald A. Dye and Shyam Sunder (2001), ‘Why Not Allow FASB and IASB Standards to Compete in the U.S.?’
24. Stephen A. Zeff (2002), ‘“Political” Lobbying on Proposed Standards: A Challenge to the IASB’
Name Index