The New Library of International Accounting series – serie

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.

This volume is concerned with financial reporting issues resulting from the growth and spread of multinational corporations.The book consists of up-to-date readings from a broad range of international journals which look at, and evaluate, the financial accounting techniques adopted in different parts of the world for dealing with issues such as segment reporting, disclosure standards, financial reporting and stock markets. The final part deals with the reporting practices of individual companies over time.This insightful volume will be of value to researchers and practitioners alike.

This comprehensive volume presents a selection of country studies on European Accounting published since 1995. It concentrates on financial accounting, but also gives research on management accounting, auditing, professionalisation, history and critical accounting. It sheds light on financial reporting as it is currently practised, as well as on the regulatory framework and the accounting environment. The articles range from descriptions of the development of accounting systems in the transitional economies of Eastern Europe to analyses of theory and practice in Western European countries with a more established research tradition.This collection has international appeal and can be appreciated with relatively limited prior knowledge of the countries or specific techniques.