Christopher W. Nobes - Böcker

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.

This first volume in the series provides a thorough overview of recent developments in the area of international accounting, and serves as an essential introduction to the series.The collection looks at introductory issues, including a selection of papers on the classification of accounting systems. It also examines the measurement and the effects of international accounting diversity.This collection will be an essential resource to students and researchers alike.

Christopher Nobes is widely acknowledged as one of the most prolific experts writing on the international aspects of accounting. In this cutting-edge book he presents his key work on a number of topics which are at the heart of current research and debate - the international nature of development in accounting; new issues in classification; international financial reporting standards; and fair presentation. These issues are set in context and further analyzed through a comprehensive introductory chapter. This timely and authoritative book will prove to be invaluable for academics, researchers and postgraduate students of international accounting.

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.

This volume contains 21 papers divided into three parts: introductory issues; the measurement and effects of diversity; and classification. The final parts looks at the scope of and the reasons for studying international accounting. There are also some papers on the causes of international differences, in particular the effects of international influences on a country's accounting practices. The papers in the second part examine the degree of accounting difference internationally and the reactions to this of companies and users of financial statements. The third part looks at several attempts to put countries into groups by similarities and differences in accounting. Several of these papers refer critically to others in the group, so that a corpus of knowledge in this field has been built up.