Description

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.

International Harmonization of Accounting

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Hardback by Christopher W. Nobes

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Short Description:

This volume contains 27 papers and documents divided into four parts: the Measurement of Harmonisation; The International Accounting Standards Committee... Read more

    Publisher: Edward Elgar Publishing Ltd
    Publication Date: 01/05/1996
    ISBN13: 9781858981475, 978-1858981475
    ISBN10: 1858981476

    Number of Pages: 448

    Non Fiction , Business, Finance & Law

    Description

    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.

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