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International Harmonization of Accounting

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International Harmonization of Accounting

9781858981475 Edward Elgar Publishing
Edited by Christopher W. Nobes, Royal Holloway, University of London, UK
Publication Date: 1996 ISBN: 978 1 85898 147 5 Extent: 448 pp
This volume contains 27 papers and documents and is divided into four parts: the Measurement of Harmonisation; The International Accounting Standards Committee (IASC); European Harmonisation and Official Material.

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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 of the IASC. Some of the papers are concerned with the nature and procedures of the IASC and others measure the success of its harmonisation efforts. The third part turns the spotlight on the harmonising activities of the European Union. In part four, four fundamental official documents are reproduced; the Preface and the Framework of the IASC and the Fourth and Seventh Directives of the European Union.
Contributors
27 articles dating from 1981 to 1994
Contributors: R. Coleman, G. Diggle, T.G. Evans, S.M. McKinnon, J.S.W. Tay, K. van Hulle, L.G. van der Tas, R.S.O. Wallace
Contents
Contents: Introduction Part I: The Measurement of Harmonization Part II: The International Accounting Standards Committee Part III: European Harmonization Part IV: Official Material Name Index

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