International harmonization of accounting
著者
書誌事項
International harmonization of accounting
（The library of international accounting / series editor, Christopher W. Nobes, v. 4）（An Elgar reference collection）
Edward Elgar Pub., c1996
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
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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