International financial reporting standards context, analysis and comment 1 Context : the need for international standardisation of accounting
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| 245 | 1 | 0 | |a International financial reporting standards |b context, analysis and comment |n 1 |p Context : the need for international standardisation of accounting |c ed. by David Alexander ... |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a London [u.a.] |b Routledge |c 2008 | |
| 300 | |a XXXI, 535 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Critical perspectives in business and management | |
| 610 | 2 | 4 | |a International Accounting Standards Board |
| 610 | 2 | 4 | |a International Accounting Standards Committee |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Financial statements |x Standards | |
| 700 | 1 | |a Alexander, David |e Sonstige |4 oth | |
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| adam_text | CONTENTS
Acknowledgements
xix
Chronological table of reprinted articles and chapters
xxiii
Introduction
1
VOLUME I CONTEXT: THE NEED FOR INTERNATIONAL
STANDARDISATION OF ACCOUNTING
PART
1
Diversity and its effects
7
1
Some international aspects of accounting
9
R. H. PARKER
2
Behavioral effects of international accounting diversity
22
FREDERICK D. S. CHOI AND RICHARD
M. LEVÍCH
3
The effect of international institutional factors on properties
of accounting earnings
41
RAY BALL, S. P. KOTHARI AND ASHOK ROBIN
4
Disclosure practices, enforcement of accounting standards,
and analysts forecast accuracy: an international study
93
OLE-KRISTIAN HOPE
PART
2
Influences on accounting
133
5
Importing and exporting accounting: the British experience
135
ROBERT H. PARKER
VII
CONTENTS
6
Towards a theory of cultural influence on the development of
accounting systems internationally
158
S. J. GRAY
7
An empirical assessment of Gray s accounting value constructs
176
SHALIN CHANCHANI AND ROGER WILLETT
8
External environment, culture, and accounting practice:
a preliminary test of a general model of international
accounting development
210
TIMOTHY S. DOUPNIK AND STEPHEN B.
SALTER
9
Towards a general model of the reasons for international
differences in financial reporting
232
CHRISTOPHER NOBES
10
The evolution of accounting in developing countries
261
RICHARD J. BRISTON
11
Cultural relevance of Western accounting systems to
developing countries
276
NABIL
BAYDOUN AND ROGER WILLETT
PART
3
Classification
305
12
Some variations in accounting practice in England, France,
Germany and the United States
307
HENRY RAND HATFIELD
13
Accounting principles generally accepted in the United
States versus those generally accepted elsewhere
322
G. G. MUELLER
14
The impact of disclosure and measurement practices
on international accounting classifications
334
R. D. NAIR AND WERNER G. FRANK
15
An empirical analysis of international accounting principles:
a comment
364
C. W. NOBES
16
A judgemental international classification of financial
reporting practices
367
C.
W.
NOBES
Vili
CONTENTS
PART
4
Measuring standardisation
385
17
Measuring
harmonisation
of financial reporting practice
387
LEO G. VAN
DER TAS
18
Measuring international harmonization and standardization
409
J. S. W.
ΤΑΥ
AND R. H. PARKER
19
Measuring international harmonization and standardization:
a comment
429
LEO G. VAN
DER TAS
20
Measuring international harmonization and standardization:
a reply
435
J. S. W.
ΤΑΥ
AND R. H. PARKER
21
A statistical model of international accounting harmonization
440
SIMON ARCHER,
PASCALE
DELVAILLE AND STUART MCLEAY
22
An approach for measuring the degree of comparability
of financial accounting information
471
VERA
M. KRISEMENT
23
International harmony measures of accounting policy:
comparative statistical properties
492
RICHARD D. MORRIS AND
R. H.
PARKER
24
Evaluating the statistical significance of
de
facto accounting
harmonization: a study of European global players
513
LEANDRO CAÑIBANO
AND
ARACELI MORA
VOLUME II THE EARLY YEARS OF THE
INTERNATIONAL ACCOUNTING STANDARDS
COMMITTEE
Acknowledgements
ix
Introduction
1
part
5
Foundation of the IASC
7
25
Accounting standards
9
SIR HENRY BENSON
IX
CONTENTS
26
The story of international accounting standards:
a personal record
19
SIR HENRY BENSON
27
Accountancy
-
the most exciting profession in the world
30
PETER WALTON
28
The establishment of international organizations
34
W. E. OLSON
29
International Accounting Standards Committee
-
the future
51
JOHN A. HEPWORTH
30
IASC developments: an update
61
J. A. BURGGRAAFF
31
An agreement to establish an International Accounting
Standards Committee
67
ICAEW (AND OTHERS)
32
Preface to Statements of International Accounting
Standards
72
IASC
33
IASC Constitution
77
IASC
PART
6
Assessments of the IASC and its Standards
83
34
The development of international accounting standards:
an anthropological perspective
85
WILLIAM J. VIOLET
35
The internationalization of accounting standards:
past problems and current prospects
97
JUAN M. RIVERA
36
Survival strategies of a global organization: the case of
the International Accounting Standards Committee
124
R. S. OLUSEGUN WALLACE
37
International accounting harmonization: the impossible
(and unnecessary?) dream
155
RICHARD KARL GOELTZ
CONTENTS
38
The IASC and its comparability project: prerequisites for success
160
S. E. C
PURVIS, HELEN GERNON AND
MICHAEL A. DIAMOND
39
Lobbying behaviour and the development of international
accounting standards: the case of the LASC s joint venture project
187
SARA YORK KENNY AND ROBERT K. LARSON
PART
7
Compliance and
harmonisation
with IASs
211
40
The harmonization of international accounting standards,
1973-1979 213
R. D. NAIR AND WERNER G. FRANK
41
The International Accounting Standards Committee:
a performance evaluation
229
S. M. MCKINNON AND PAUL JANELL
42
Bottom line compliance with the IASC: a comparative analysis
243
THOMAS G. EVANS AND MARTIN E. TAYLOR
43
Goodwill accounting in selected countries and the
harmonization of international accounting standards
256
RUDOLF BRUNOVS AND ROBERT J.
KIRSCH
44
Profit measurement and UK accounting standards: a case of
increasing disharmony in relation to US
GAAP
and IASs
284
P. WEETMAN, E. A. E. JONES,
С
A. ADAMS
AND
S. J.
GRAY
VOLUME III THE LATER YEARS OF THE INTERNATIONAL
ACCOUNTING STANDARDS COMMITTEE
Acknowledgements
ix
Introduction
1
PART
8
Conceptual issues
5
45
The role and future plans of the International Accounting
Standards Committee
7
SIR BRYAN CARSBERG
Xl
CONTENTS
46
The future
of the IASC
22
SIR BRYAN CARSBERG
47
The future shape of harmonization: the
EU
versus the IASC
versus the SEC
26
JOHN FLOWER
48
The future shape of harmonization: some responses
51
CHRISTOPHER NOBES
49
The future shape of harmonization: a reply
59
JOHN FLOWER
50
The evolution of the G4
+ 1
and its impact on international
harmonization of accounting standards
62
DONNA L. STREET AND KIMBERLEY A. SHAUGHNESSY
51
Why do national
GAAP
differ from IAS? The role of culture
95
YUAN DING, THOMAS JEANJEAN AND
HERVÉ
STOŁOWY
52
Economic and normative pressures as drivers for
the adoption of international accounting standards
in Finland since
1976 126
PEKKA
PIRINEN
53
International harmonization: cautions from the
Australian experience
151
PETER H.
COLLETT,
JAYNE M. GODFREY AND
SUE L. HRASKY
54
Political influence and coexistence of a uniform accounting
system and accounting standards: recent developments in China
167
JASON ZEZHONG XIAO, PAULINE WEETMAN AND
MANLI
SUN
PART
9
Reports on IASC Board meetings
195
A series of eye-witness reports on IASC Board meetings, published
in Accounting and Business, written by Christopher Nobes
55
Prospects for world standards by
2000? 197
56
IASC s brave new world
200
XII
CONTENTS
57 Life
is definitely not a beach at the IASC
203
58
IASC ties up loose ends
206
59
IASC nears the end of the core standards
209
60
Compromise at IASC: the shape of things to come?
212
61
IASC meets the world
215
62
The beginning of the end of conventional accounting
218
63
One small step back for IAS
40,
but a giant leap for the IASC
221
64
Work continues at the old IASC while the new IASC takes shape
224
65
Business as usual for the old board
227
PART
10
Technical issues
231
66
The
reintroduction
of the true and fair override and harmonization
with ISAC standards in Australia: lessons from the
EU
and
implications for financial reporting and international trade
233
ALAN S. DUNK AND ALAN KILGORE
67
Accounting for brands in France and Germany compared
with IAS
38
(intangible assets): an illustration of the difficulty
of international harmonization
249
HERVÉ
STOŁOWY,
AXEL
HALLER AND
VOLKER KLOCKHAUS
68
The value-relevance of geographic segment earnings
disclosures under SFAS
14 273
WAYNE B. THOMAS
69
The predictive ability of geographic segment disclosures
by U.S. companies: SFAS No.
131
vs. SFAS No.
14 295
BRUCE K. BEHN, NANCY B. NICHOLS AND DONNA L. STREET
PART
11
Use of IASs by companies
315
70
Acceptance and observance of international accounting standards:
an empirical study of companies claiming to comply with IASs
317
DONNA L. STREET, SIDNEY J. GRAY AND
STEPHANIE M. BRYANT
Xlii
CONTENTS
71
Disclosure level and compliance with IASs: a comparison
of companies with and without U.S. listings and filings
363
DONNA L. STREET AND STEPHANIE M. BRYANT
72
IAS adopters respond to cherry-picking ban
391
DONNA L. STREET AND SIDNEY J. GRAY
73
Assessing the acceptability of international accounting
standards in the US: an empirical study of the materiality
of US
GAAP
reconciliations by non-US companies complying
with IASC standards
396
DONNA L. STREET, NANCY B. NICHOLS AND SIDNEY J. GRAY
74
Compliance with the disclosure requirements of
Germany s New Market: IAS versus US
GAAP
437
MARTIN GLAUM AND DONNA L. STREET
75
Compliance with German and international accounting
standards in Germany: evidence from cash flow statements
472
GÜNTHER GEBHARDT
AND AARON
HEILMANN
VOLUME IV THE IASB: THE STANDARDS AND THEIR
WIDESPREAD ADOPTION
Acknowledgements
ix
Introduction
1
PART
12
Conceptual issues
5
76
Principles-based accounting standards
7
KATHERINE
SCHIPPER
77
Rules-based standards and the lack of principles in
accounting
22
CHRISTOPHER W. NOBES
78
Why not allow FASB and IASB standards to compete
in the U.S.?
36
RONALD A. DYE AND SHYAM SUNDER
XIV
CONTENTS
79
What can be expected from accounting standards?
56
GILBERT
GÉLARD
80
When politics and financial reporting don t mix
60
CHRIS SWINSON
81
Political lobbying on proposed standards: a challenge to
the IASB
62
STEPHEN A. ZEFF
82
Evaluating national capacity for direct participation
in international accounting harmonization: France as
a test case
76
PETER STANDISH
PART
13
Technical issues
103
83
The effect of revised IAS
14
on segment reporting
by IAS companies
105
JENICE
PRATHER-KINSEY AND GARY K. MEEK
84
IAS
39:
underlying principles
128
IAN P.
N.
HAGUE
85
Revenue recognition under IFRS revisited: conceptual
models, current proposals and practical consequences
134
JENS WÜSTEMANN
AND
SONJA KIERZEK
86
Legal certainty, European-ness and
realpolitik
175
DAVID ALEXANDER
87
Revenue recognition and
EU
endorsement of IFRS
191
CHRISTOPHER W. NOBES
88
True and fair view revisited
-
a reply to Alexander and Nobes
201
JENS WÜSTEMANN
AND
SONJA
KIERZEK
PART
14
Widespread adoption of IFRS
229
89
From accounting directives to international accounting standards
231
KAREL
VAN HULLE
XV
CONTENTS
90
The introduction of international accounting standards
in Europe: implications for international convergence
255
KATHERINE
SCHIPPER
91
International financial reporting convergence: evidence
from three continental European countries
282
PASCALE DELVAILLE,
GABI EBBERS
AND
CHIARA SACCON
92
Implementing IFRS: a case study of the Czech Republic
311
PAT
SUCHER
AND
IRENA JINDRICHOVSKA
93
A commentary on issues relating to the enforcement of
international financial reporting standards in the
EU 346
PHILIP BROWN AND ANN
TARCA
94
Monitoring compliance with IFRS: some insights from
the French regulatory system
379
THI HONG PHU
DAO
PART
15
Effects of IFRS
411
95
Earnings management under German
GAAP
versus IFRS
413
BRENDA VAN TENDELOO AND ANN VANSTRAELEN
96
Changing from German
GAAP
to IFRS or US
GAAP:
a survey of German companies
440
BARBARA E.
WEIßENBERGER, ANNE B. STAHL
AND
SVEN VORSTIUS
97
Effects of adoption of international financial reporting
standards in Belgium: the evidence from BEL-20
companies
463
EVA K. JERMAKOWICZ
98
The impact of the change to international accounting
standards on debt covenants: a UK perspective
485
PHILLIP ORMROD AND PETER TAYLOR
99
Modelling the links between tax and financial reporting:
a longitudinal examination of Norway over
30
years up to
IFRS adoption
510
CHRISTOPHER NOBES AND HANS ROBERT SCHWENCKE
XVI
CONTENTS
100
The survival of international differences under IFRS:
towards a research agenda
536
CHRISTOPHER NOBES
Index
561
XVII
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| id | DE-604.BV023248188 |
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| series2 | Critical perspectives in business and management |
| spellingShingle | International financial reporting standards context, analysis and comment International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards |
| title | International financial reporting standards context, analysis and comment |
| title_auth | International financial reporting standards context, analysis and comment |
| title_exact_search | International financial reporting standards context, analysis and comment |
| title_full | International financial reporting standards context, analysis and comment 1 Context : the need for international standardisation of accounting ed. by David Alexander ... |
| title_fullStr | International financial reporting standards context, analysis and comment 1 Context : the need for international standardisation of accounting ed. by David Alexander ... |
| title_full_unstemmed | International financial reporting standards context, analysis and comment 1 Context : the need for international standardisation of accounting ed. by David Alexander ... |
| title_short | International financial reporting standards |
| title_sort | international financial reporting standards context analysis and comment context the need for international standardisation of accounting |
| title_sub | context, analysis and comment |
| topic | International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards |
| topic_facet | International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016433607&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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