Results 91 to 100 of about 3,307 (126)
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Accounting classification and the international harmonisation debate — an empirical investigation
Accounting, Organizations and Society, 2001Abstract In the current debate on international accounting harmonisation, references are made to accounting model categories. In particular, a distinction is made between the Anglo-American accounting cluster and the continental European cluster. First, we provide a review of the related accounting classification literature.
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Advancing the harmonisation of international accounting standards: Exploring an alternative path
The International Journal of Accounting, 1997Abstract The IASC has been actively pursuing the goal of international accounting harmonisation for two decades. Whilst there has been much productive output, little progress has been made in achieving global uniformity in accounting. In attempting to explain the lack of progress, this paper adopts the view that the cause of stagnation is the process
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African J of Accounting Auditing and Finance, 2014
The uniform act regarding the organisation and the harmonisation of the accounting systems of firms, adopted in the framework of the OHADA treaty, where we annexed the accounting system OHADA (SYSCOHADA), has had the advantage of modernising the accounting informational system for the companies part of the African member states and to adapt it to ...
Donatien Avele
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The uniform act regarding the organisation and the harmonisation of the accounting systems of firms, adopted in the framework of the OHADA treaty, where we annexed the accounting system OHADA (SYSCOHADA), has had the advantage of modernising the accounting informational system for the companies part of the African member states and to adapt it to ...
Donatien Avele
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The Competitive Imperative of Harmonisation with International Accounting Standards
Australian Accounting Review, 1997Substantial harmonisation of Australian and international accounting standards may be a fact by the end of 1998. It is hoped that as part of the process, international standards may come to reflect what Australian standard‐setters regard as best practice.
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Structural Change and Economic Dynamics, 1999
Abstract This article presents a preliminary comparison of the systems of integrated economic and environmental accounts in Sweden, Germany, the UK, Japan and the Netherlands. These countries have presented their results in a National Accounting Matrix including Environmental Accounts (NAMEA).
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Abstract This article presents a preliminary comparison of the systems of integrated economic and environmental accounts in Sweden, Germany, the UK, Japan and the Netherlands. These countries have presented their results in a National Accounting Matrix including Environmental Accounts (NAMEA).
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Accounting Harmonisation and Diffusion of International Accounting Standards: The Japanese Case
2007Gunnar Rimmel
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The Impact of International Harmonisation Efforts on Accounting Disclosure Regulation in Turkey
Research in Accounting Regulation, 2005T. Çuruk, T.E. Cooke
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The impact of harmonisation by the International Federation of Accountants
Managerial Auditing Journal, 2008PurposeThe purpose of this paper is to examine the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors' reports.Design/methodology/approachMeasurement of the compliance of auditors' reports issued by Tunisian auditors with the new revised International Standard on ...
Hamadi Fakhfakh +2 more
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Accounting classification and the international harmonisation debate: a reply to a comment
Accounting, Organizations and Society, 2004Abstract In this issue of this journal, Christopher Nobes comments on my classification of accounting systems [Accounting Organizations and Society (2001) 26, 327]. He concludes that the classification is unsound because the nature of the data made them unsuitable and they contained errors.
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Achieving International Harmonisation through Accounting Policy Choice
SSRN Electronic Journal, 2002The impact of international harmonisation pressures on accounting policy choice is investigated in this study by examining the extent to which firms make policy choices that align with US GAAP or use International Accounting Standards (IAS) options that are not acceptable under US GAAP.
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