International Harmonization of Accounting

by Christopher W. Nobes

Overview

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.

Product Details

ISBN-13:	9781858981475
Publisher:	Edward Elgar Publishing
Publication date:	07/01/1996
Series:	The Library of International Accounting series , #4
Pages:	448
Product dimensions:	6.90(w) x 9.70(h) x 1.50(d)

About the Author

Edited by Christopher W. Nobes, Royal Holloway, University of London, UK

Table of 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

Editorial Reviews

The subject is a fairly recent topic for discussion, particularly in English, because the whole field of international accounting is new, and because the mechanisms for harmonization are relatively recent. Twenty-seven articles reprinted from various periodicals and monographs are arranged in sections on the measurement of harmonization; the international accounting standards committee; European harmonization; and official material. Distributed by Ashgate. Annotation c. Book News, Inc., Portland, OR (booknews.com)

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