Results 231 to 240 of about 3,929 (267)

International accounting harmonisation ‐ a comparison of Spain, Sweden and Austria [PDF]

European Business Review, 1998
Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. First, this paper considers the relevance of international accounting harmonisation for European business.
John Blake, Oriol Amat
exaly   +5 more sources

Some of the next articles are maybe not open access.

Related searches:

Towards the Harmonisation of Local Accounting Systems in the International Context

Financial Accountability and Management, 2002
In recent years efforts to modernise and regulate public accounting systems have been carried out in most countries, driven essentially by the interest in establishing a Public Accounting capable of satisfying the required needs for attaining efficient management of public resources, as well as for demonstrating accountability to stakeholders.
Isabel Brusca
exaly   +2 more sources

On accounting classification and the international harmonisation debate

Accounting, Organizations and Society, 2004
Abstract In an earlier issue of this journal, d'Arcy presents a classification of accounting systems that shows the UK and the US in separate groups and Australia as an outlier. It is suggested here that the classification is unsound because the data were unsuitable in nature and contained errors.
Christopher Nobes
exaly   +2 more sources

The impact of harmonisation by the International Federation of Accountants

Managerial Auditing Journal, 2008
PurposeThe 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, Mondher Fakhfakh, María Consuelo Pucheta‐Martínez   +2 more
openaire   +1 more source

Accounting classification and the international harmonisation debate — an empirical investigation

Accounting, Organizations and Society, 2001
Abstract 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.
exaly   +3 more sources

Accounting Harmonisation and Diffusion of International Accounting Standards: The Japanese Case

2007
Gunnar Rimmel
exaly   +2 more sources

Advancing the harmonisation of international accounting standards: Exploring an alternative path

The International Journal of Accounting, 1997
Abstract 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
exaly   +2 more sources

The Competitive Imperative of Harmonisation with International Accounting Standards

Australian Accounting Review, 1997
Substantial 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.
exaly   +2 more sources

Standardisation of international accounting: harmonisation between OHADA and IASB (IFRS) reference frameworks

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
exaly   +2 more sources

On the international harmonisation of environmental accounting: comparing the National Accounting Matrix including Environmental Accounts of Sweden, Germany, the UK, Japan and the Netherlands

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).
Mark de Haan
exaly   +2 more sources