The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects-Reference-Cited by-同舟云学术

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The Measurement of Harmonisation and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects

Published:1995-03 Issue:98 Volume:25 Page:67-80
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

Archer Simon,Delvaille Pascale,McLeay Stuart

Publisher

Informa UK Limited

Subject

Accounting,Finance

Link

http://www.tandfonline.com/doi/pdf/10.1080/00014788.1995.9729930

Reference15 articles.

1. Archer, G. S.H., Alexander, D., Collins, L. and Pham, D. 1995. “The Treatment of the Difference Arising on First Consolidation: Theory, Standards and Practices in the UK and France”. ICAEW Research Report.

2. EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK

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