Log in

Relevant bibliographies by topics / Harmonisation of accounting

Contents

Journal articles
Dissertations / Theses
Books
Book chapters
Conference papers

Academic literature on the topic 'Harmonisation of accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 16 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Harmonisation of accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Harmonisation of accounting"

1

Sedláček, Jaroslav. "Harmonisation of agricultural accounting." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 149–56. http://dx.doi.org/10.11118/actaun200755060149.

Full text

Abstract:

This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

APA, Harvard, Vancouver, ISO, and other styles

2

Blake, John, and Oriol Amat. "European accounting harmonisation: Myth or reality?" European Management Journal 12, no. 3 (1994): 332–37. http://dx.doi.org/10.1016/0263-2373(94)90068-x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Legenzova, Renata. "A Concept of Accounting Quality from Accounting Harmonisation Perspective." Economics and Business 28, no. 1 (2016): 33–37. http://dx.doi.org/10.1515/eb-2016-0005.

Full text

Abstract:

Abstract The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of the previous scientific research revealed that accounting quality was commonly assessed from IFRS users’ perspective and approximated with the quality of financial statements. However, based on the interviews with experts of Lithuanian accounting market, the concept of accounting quality for small and medium companies and public sector institutions is ambiguous and still needs to be clarified. Definition of accounting quality only as the quality financial statements is too narrow as financial disclosure is not that important for such companies. For non-listed companies and public sector organisations, other aspects and factors, such as qualification of accountants, supervision of accounting and reporting, overall and managers’ perspective on importance of accounting, have more importance while defining accounting quality.

APA, Harvard, Vancouver, ISO, and other styles

4

Bayerlein, Leopold, and Omar Al Farooque. "Influence of a mandatory IFRS adoption on accounting practice." Asian Review of Accounting 20, no. 2 (2012): 93–118. http://dx.doi.org/10.1108/13217341211242169.

Full text

Abstract:

PurposeThe purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in the prior harmonisation literature through the introduction of two newly developed significance assessment methodologies.Design/methodology/approachThe influence of the mandatory IFRS adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well as the within and between country harmonisation of accounting practices is investigated through an event type study. These investigations are conducted using a McNemar test with Bowker extension as well as the Split C‐Index with a newly developed bootstrapping significance testing methodology.FindingsThis study demonstrates that the mandatory IFRS adoption in the analysed countries is linked to a significant harmonisation of DT and GW accounting practices between AUS, HK and the UK. Furthermore, the increase of adequate accounting policy information in the financial reporting documents of UK firms over the period of this study is identified as an important harmonisation accelerator.Originality/valueThis study adds to the prior literature due to its focus on the mandatory IFRS adoption within the analysed countries. Furthermore, the introduction of two newly developed methodologies to evaluate the significance of accounting policy choice changes and harmonisation over time addresses an important methodological shortcoming in the prior literature.

APA, Harvard, Vancouver, ISO, and other styles

5

Walton, Feter. "EC financial reporting harmonisation." British Accounting Review 23, no. 3 (1991): 273–74. http://dx.doi.org/10.1016/0890-8389(91)90097-l.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Koga, Chitoshi, Keith A. Houghton, and Alfred Van‐Ho Tran. "International Harmonisation and the Japanese Accounting System." Asian Review of Accounting 9, no. 2 (2001): 99–116. http://dx.doi.org/10.1108/eb060745.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Hassard, John. "Who Wants Harmonisation?" Management Research News 13, no. 6 (1990): 5–6. http://dx.doi.org/10.1108/eb028082.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Nobes, Christopher. "On accounting classification and the international harmonisation debate." Accounting, Organizations and Society 29, no. 2 (2004): 189–200. http://dx.doi.org/10.1016/s0361-3682(03)00045-x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Ding, Yuan. "Harmonisation trends in chinese accounting and remaining problems." Managerial Finance 26, no. 5 (2000): 31–40. http://dx.doi.org/10.1108/03074350010766666.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Mussari, Riccardo, and Daniela Sorrentino. "Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 137–53. http://dx.doi.org/10.1515/ael-2017-0006.

Full text

Abstract:

Abstract This paper discusses post-New Public Management (NPM) approaches to current patterns of public management reforms as a path-dependent phenomenon and as proposing corrective solutions to unintended shortcomings of NPM-inspired reforms. Public sector accounting reforms are seen as developing coherently with general public managerial reforms, and as showing a shift in the prioritised purposes assigned to public accounts in line with the overall design of projected reform-making. EU public sector accounting harmonisation is interpreted in this framework, and the Italian experience of public sector accounting reform is discussed in the light of EU membership. Particular emphasis is given to the likely overlap between national and government accounting due to increasingly shared purposes, whereby the former acquires a functional supportive role to the latter. Considerations on the drivers, as well as on the technical solutions of the new Italian public sector accounting system, suggest that Italian public sector accounting has taken a step in the direction of European public sector accounting harmonisation. Finally, the Italian case provides evidence of post-NPM-like accounting reform, contributing to the scanty empirical research on this topic.

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic "Harmonisation of accounting"

1

Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

Full text

Abstract:

<p>Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. </p><p>Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it? </p><p>Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages. </p><p>Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.</p>

APA, Harvard, Vancouver, ISO, and other styles

3

Elad, Charles M. "Influences on the harmonisation of accounting and disclosure in Cameroon." Connect to e-thesis, 1992. http://theses.gla.ac.uk/811/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Jaafar, A. Aziz. "Accounting harmonisation in Europe : country effects and sector effects." Thesis, Bangor University, 2004. https://research.bangor.ac.uk/portal/en/theses/accounting-harmonisation-in-europe--country-effects-and-sector-effects(1c582a11-9d1c-4ca1-9ffc-6240975802c6).html.

Full text

Abstract:

In measuring harmonisation, prior research has focused almost exclusively on the country of domicile of the firm in quantifying differences in financial reporting practices. However, this approach offers little by way of explanation of the impact of the harmonisation process, particularly as different financial reporting treatments may be attributable to the specific characteristics of the firms that are selected for analysis. The main aim of the present study is to address this issue and to measure de facto accounting harmonisation by taking into account firms' operating circumstances. Specifically, it seeks to assess the combined effects of each firm's country of domicile and sector of operations on its choice of accounting methods, together with the firm's size and international exposure, and any changes in these factors through time. In addition, it assesses the impact of sector diversifications on accounting policy choice. This research sets out the results of a statistical analysis of financial reporting harmonisation, obtained by employing a logistic regression to predict the odds of using alternative accounting methods. The policies studied concern inventory, depreciation and goodwill. The empirical results suggest that country of domicile and sector of operations are each significant determinants of the choice of accounting method across the European Union. However, country differences still appear to be greater than sector differences, even allowing for differences between countries in industrial structure, which is inconsistent with harmonized accounting. In addition, international listing and firm size appear to be significant variables. Indeed, there has been little significant change in policy choices through time amongst European firms. This leads to the conclusion that, rather than a process of convergence, a combination of structural factors at the finn level that demand different accounting treatments and barriers to han-nonisation at the country level that restrict choice are the likely causes of persistent international differences in accounting. Prior research that attempts to measure harnionisation on the basis of convergence towards uniformity without allowing for the use of different accounting methods in different circumstances is entirely misinformed. Indeed, comparability between financial statements requires that the reported results reflect the different circumstances in which firms operate, and the harmonisation metric must take this into account.

APA, Harvard, Vancouver, ISO, and other styles

5

Elad, Charles Mfontem. "Influences on the harmonisation of accounting and disclosure in Cameroon." Thesis, University of Glasgow, 1992. http://theses.gla.ac.uk/811/.

Full text

Abstract:

Pressures for the harmonisation of accounting practice in Cameroon arose out of UDEAC Acts which had already been incorporated into Cameroon law and required all companies in the Anglophone and Francophone provinces of the country to adopt the OCAM Plan, a variant of the continental European uniform accounting systems. The aim of this study is threefold: (i) to assess whether or not the characteristic features of the OCAM Plan are compatible with indigenous cultural values; (ii) to investigate the implementation problems associated with the OCAM Plan; and (iii) an inquiry into the factors which affect compliance with the Plan's extensive mandatory disclosures by domestic and transnational companies. The research design involved some degree of triangulation - i.e. both qualitative (case study) and positivist (questionnaire survey) modes of inquiry were used to study the same problem. The findings of the case studies and questionnaire survey indicate a broad dichotomy between the accounting values of the Anglophones on the one hand and those of the Francophones on the other. These results led to the conclusion that, by and large, the advantages or disadvantages of the OCAM Plan are not absolute as suggested in the literature. Rather, the way in which individuals of different backgrounds perceive its pros and cons seem largely dependent on their own accounting sub-culture values. Overall, the results indicate that the design of the Plan is more positively in tune with the accounting values of the French/Francophone Cameroonian groups than those of their Anglo-American/Anglophone Cameroonian counterparts. Whilst this appears inconsistent with the linkage between accounting and societal values postulated by Gray (1988) and the cultural determinism models enunciated by some scholars (e.g. Perera, 1989; Belkaoui, 1990; Belkaoui and Picur, 1991), the mismatch was explained in terms of some ecological and institutional influences within a cybernetic paradigm. (Now unrestricted)

APA, Harvard, Vancouver, ISO, and other styles

6

Aisbitt, Sally. "The harmonisation of financial reporting in the Nordic countries." Thesis, University of Reading, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.324997.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Ndzinge, Shabani. "Regional harmonisation of accounting in developing countries : the case of SADCC." Thesis, University of Kent, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.360286.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Walton, Peter James. "Accounting harmonisation and the case of French use of the true and fair view." Thesis, London School of Economics and Political Science (University of London), 1989. http://etheses.lse.ac.uk/1085/.

Full text

Abstract:

The literature which identifies national differences in accounting and addresses the problems of harmonisation is reviewed and consideration given to how this interacts with theories of accounting change. It is suggested that harmonisation attempts will be modified by the interplay of competing interests in each jurisdiction. The nature of the true and fair view in its British context is also reviewed and found to be a flexible notion whose use may serve a number of interests. Its adoption process of the European Community Fourth Company Law Directive is considered. French accounting since 1945 is analysed and consideration given to the influences which were active in accounting during the period of adaptation of French accounting in compliance with the Fourth Directive. The changes brought about in French accounting are considered as well as the French understanding of the true and fair view. Two empirical studies address the evidence of change after adoption. A study of recognition of excess tax depreciation in a sample of 50 published annual reports shows that a majority of companies changed their measurement approach. A second study sets out to observe whether the true and fair view as operationalised in the preparation of accounting statements from artificial data would be similar as between France and Britain. The study suggests that there are differences but these are as great between accountants within each national group as between the groups. It is concluded that the revision to French accounting provided an opportunity for the accounting profession and large enterprises to move towards an approach which served their interests. This involved freeing accounting from the domination of tax-driven measurement, and was only partly successful. The outcome is a compromise which provides accounts superficially similar to British ones but with substantial measurement issues still to be addressed. The French experience suggests that the process of harmonisation is a political one where external intervention simply provides an occasion for established interests to assert themselves.

APA, Harvard, Vancouver, ISO, and other styles

9

Mehanna, Marianne, and Rebecca Pettersson. "What do British accountants think of the accounting and financial harmonisation which applies to listed companies in the EU?" Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-16061.

Full text

Abstract:

Abstract Under de senaste decennierna har den finansiella globaliseringen ökat, vilket har lett till ekonomiska och politiska förändringar, samt en ökad global konkurrens. Dessa förändringar har i sin tur lett till ett större krav på hög kvalitet av bokföringsprinciper. Då olikheter inom exempelvis legala, politiska, ekonomiska och kulturella faktorer har lett till utvecklandet av olika bokförings principer i olika länder, kan det i nuläget vara svårt för investerare och externa aktörer att förstå och bedöma finansiella rapporter länder emellan. Således hade det underlättat med gemensamma bestämmelser av bokföringsprinciper, vilket hade ökat jämförbarheten, relevansen samt trovärdigheten av företag som verkar inom samma marknad men är baserade i olika länder. Eftersom ett av Europeiska Unionens mål är att främja en enda gemensam marknad, vilket görs genom att harmonisera lagarna medlemsstaterna emellan, så har EU även introducerat en harmonisering av bokföringslagar. Harmonisering av redovisningssystemen är nödvändigt för att uppnå en enda gemensam marknad inom EU. Arbetet mot en harmonisering av redovisningssystemen startade redan i slutet av 50-talet när EU bildades, men är fortfarande inte helt utvecklat. Syftet med denna uppsats är att beskriva vad brittiska revisorer tycker om den finansiella harmoniseringen av redovisningsprinciper. Målsättningen är att utifrån denna undersökning kunna svara på huruvida harmoniseringen är fördelaktig för börsnoterade företag i Storbritannien, enligt revisorers åsikt. Studien har bedrivits med en kvalitativ uppläggning. Efter att ha studerat befintliga teorier och information på området, genomfördes en empirisk undersökning genom omfattande intervjuer via telefon med två revisorer i Storbritannien. Utifrån vår undersökning kom vi fram till att våra två respondenter över lag har en positiv inställning till harmoniseringen samt att de anser harmoniseringen vara fördelaktig för börsnoterade företag i Storbritannien, men att implementeringen av de standardiserade redovisningsprinciperna är förknippad med ett flertal svårigheter, framför allt en hög kostnad.

APA, Harvard, Vancouver, ISO, and other styles

10

Cheng, Fiona Chung Chieh. "Accounting developments in China the progress of harmonisation : a dissertation submitted in partial fulfilment of the requirements for the Master degree at Auckland University of Technology : Master of Business, November 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/505.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Harmonisation of accounting"

1

Institute of Cost and Management Accountants., ed. Global harmonisation of financial accounting practices. Institute of Cost and Management Accountants, 1986.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

2

Nobes, Christopher. Accounting harmonisation in Europe: Process, progress and prospects. 2nd ed. Financial Times Business Information, 1992.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

3

Brink, H. Harmonisation of pension accounting: A possibilty or a myth? European Institute for Advanced Studies in Management, 1993.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

4

Murata, Rie. Harmonisation of national accounting differences: Debates and MNE studies. Oxford Brookes University, 2004.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

5

Heck, Arnaud. Harmonisation of accounting standards needed by global investors through the NYSE case. Oxford Brookes University, 1998.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

6

Myers, Val. The process of harmonisation of international accounting: A critical survey of achievements. [s.n], 1989.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

7

Hearns, Niamh. International harmonisation of financial accounting: A European perspective of a global issue. The Author], 1999.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

8

May, T. Significant differences in the financial reporting practices in Europe and harmonisation of accounting within the European Union, with particular references to the United Kingdom and Germany. Oxford Brookes University, 1995.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

9

Accounting Harmonisation in Europe. Financial Times Business Information Ltd, 1990.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

10

Harmonisation of Accounting Standards:: A Malaysian Experience. Penerbit Universiti Utara Malaysia, 1993.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

Book chapters on the topic "Harmonisation of accounting"

1

Sforza, Vincenzo, Alessandro Mechelli, and Riccardo Cimini. "Towards the Modernisation of EU Public Sector Accounting Standards." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3731-1.ch003.

Full text

Abstract:

In the field of comparative international governmental accounting research, this chapter participates to the growing debate around the EPSAS-project that according to the EU Commission has a political priority. In this vein, it demonstrates that considering all the governmental subsectors of public administration (central government, state government, local government, social security funds) of the 28 EU Member States, proximity of national regulation to the IPSAS affects the magnitude of total adjustments. These are a proxy of fiscal fragility and are the difference between the non-harmonized data of governmental accounting and the harmonized ESA-2010 national accounting. Findings show that adjustments are significant in magnitude in countries whose regulation has low proximity to IPSAS; opposite, their magnitude is low in countries with high proximity to the IPSAS. Even if they have not provided the anticipated level of harmonisation, the process of modernising the EU public sector accounting standards cannot ignore that the future EPSAS should not diverge much from the IPSAS.

APA, Harvard, Vancouver, ISO, and other styles

2

Schmidthuber, Lisa, Dennis Hilgers, and Hannes Hofbauer. "Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS." In European public sector accouting. Imprensa da Universidade de Coimbra, 2019. http://dx.doi.org/10.14195/978-989-26-1861-6_6.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Carini, Cristian, and Claudio Teodori. "Reporting Entity in the Consolidated Financial Statements." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1385-9.ch003.

Full text

Abstract:

Eurostat and EPSAS Expert Working Group are engaged to outline the suitability of International Public Sector Accounting Standards (IPSAS) in the process of the public sector accounting harmonisation. Part of the process is referred to the scope of the consolidated financial statements and the possible criteria to identify the public sector group's reporting entity, that is the boundaries of the group. This last point is of relevance as recalled by the recent EPSAS Conceptual Framework Reflection Paper, under which public sector reporting entities should provide financial report based on decision-making and accountability considerations. The chapter aims to contribute to the debate on consolidated financial statements both from the theoretical and empirical points of view.

APA, Harvard, Vancouver, ISO, and other styles

4

Ricceri, Federica, and James Guthrie. "Critical Analysis of International Guidelines for the Management of Knowledge Resources." In Handbook of Research on Knowledge-Intensive Organizations. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-60566-176-6.ch023.

Full text

Abstract:

The shift towards a knowledge based economy is at the core of the debate of contemporary management and accounting literature and organisations are challenged by the need to manage their knowledge resources. Several national and international institutions have produced authoritative “guidelines” to facilitate the management and reporting of KR. Many of these guidelines are the result of co-operation between researchers, companies, industry organisations and consultants and have, therefore, been informed by practice. However, to date, there has been no serious critique of these guidelines. The main objective of this chapter is to provide an in-depth analysis of six contemporary guidelines. By reviewing these guidelines, this chapter explores how each of these addresses the MKR and therefore facilitates the management and reporting of KR. Therefore, this chapter will establish some of the key issues involved in understanding MKR. It will also provide an overview of how these issues are addressed or otherwise in the six guidelines. Two key messages of this chapter are the followings: first, MKR and its elements are embedded in various ways into the international guidelines examined; second, that a key policy issue is international harmonisation.

APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Harmonisation of accounting"

1

Mirosea, Nitri, Pran Boolaky, and Kishore Singh. "The Determinants of Accounting Harmonisation in Indonesian Municipalities/Cities." In Annual International Conference on Accounting and Finance (AF 2017). Global Science & Technology Forum (GSTF), 2017. http://dx.doi.org/10.5176/2251-1997_af17.62.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

"Real Estate Accounting & Appraisal under IRFS/IAS and IVS - International Harmonisation of Standards and Application Problems." In 11th European Real Estate Society Conference: ERES Conference 2004. ERES, 2004. http://dx.doi.org/10.15396/eres2004_558.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!