메뉴 건너뛰기




Volumn 28, Issue 3, 1998, Pages 189-208

Profit measurement and UK accounting standards: A case of increasing disharmony in relation to US GAAP and IASs

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33644860522     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.1998.9728909     Document Type: Article
Times cited : (46)

References (35)
  • 3
    • 77449160664 scopus 로고
    • Accounting Standards Board , London: ASB
    • Accounting Standards Board (1993). FRS 4 Capital instruments. London: ASB.
    • (1993) FRS 4 Capital instruments
  • 5
    • 85038787260 scopus 로고
    • Accounting Standards Board , London: ASB
    • Accounting Standards Board (1994b). FRS 6 Acquisitions and mergers. London: ASB.
    • (1994) FRS 6 Acquisitions and mergers
  • 8
    • 0002514382 scopus 로고
    • Reconciling national with international accounting standards
    • Adams, C. A., Weetman, P. and Gray, S. J. (1993). 'Reconciling national with international accounting standards'. European Accounting Review, 2(3): 471-494.
    • (1993) European Accounting Review , vol.2 , Issue.3 , pp. 471-494
    • Adams, C.A.1    Weetman, P.2    Gray, S.J.3
  • 9
    • 84985206494 scopus 로고
    • Coping with international accounting diversity: Fund managers' views on disclosure, reconciliation and harmonization'
    • Bhushan, R. and Lessard, D. R. (1992). 'Coping with international accounting diversity: fund managers' views on disclosure, reconciliation and harmonization'. Journal of International Financial Management and Accounting, 4(2): 55-87.
    • (1992) Journal of International Financial Management and Accounting , vol.4 , Issue.2 , pp. 55-87
    • Bhushan, R.1    Lessard, D.R.2
  • 11
    • 0002521990 scopus 로고
    • Behavioural effects of international accounting diversity
    • June
    • Choi, F. D. S. and Levich, R. M. (1991). 'Behavioural effects of international accounting diversity'. Accounting Horizons, (June): 1-13.
    • (1991) Accounting Horizons , pp. 1-13
    • Choi, F.D.S.1    Levich, R.M.2
  • 12
    • 0141947180 scopus 로고
    • The impact of accounting principles on profits: The US versus Japan
    • Autumn
    • Cooke, T. E. (1993). 'The impact of accounting principles on profits: the US versus Japan'. Accounting and Business Research (Autumn): 460-476.
    • (1993) Accounting and Business Research , pp. 460-476
    • Cooke, T.E.1
  • 14
    • 23444459298 scopus 로고    scopus 로고
    • fifth edition, London: Ernst & Young and Macmillan
    • Davies, M., Paterson, P. and Wilson, A. (1997). UK GAAP (fifth edition). London: Ernst & Young and Macmillan.
    • (1997) UK GAAP
    • Davies, M.1    Paterson, P.2    Wilson, A.3
  • 15
    • 77449090514 scopus 로고    scopus 로고
    • New York: John Wiley & Sons Inc
    • Epstein, B. J. and Mirza A. A. (1997). IAS 97, New York: John Wiley & Sons Inc.
    • (1997) IAS 97
    • Epstein, B.J.1    Mirza, A.A.2
  • 17
    • 0343198382 scopus 로고    scopus 로고
    • Financial Reporting Council , London: FRC
    • Financial Reporting Council (1996). Progress Report. London: FRC.
    • (1996) Progress Report
  • 19
    • 0011692371 scopus 로고
    • The impact of international accounting differences from a security-analysis perspective: Some European evidence
    • Spring
    • Gray, S. J. (1980). 'The impact of international accounting differences from a security-analysis perspective: some European evidence' Journal of Accounting Research, Spring.
    • (1980) Journal of Accounting Research
    • Gray, S.J.1
  • 20
    • 0011620164 scopus 로고
    • A comparative analysis of the impact of accounting differences and return on equity
    • Hellman, N. (1993) 'A comparative analysis of the impact of accounting differences and return on equity'. European Accounting Review, 3: 495-530.
    • (1993) European Accounting Review , vol.3 , pp. 495-530
    • Hellman, N.1
  • 21
    • 85038729884 scopus 로고    scopus 로고
    • International Accounting Standards Committee (1989). Exposure draft E 32 Comparability of Financial Statements: Proposed Amendments to International Accounting Standards 2, 5, 8, 9, 11, 16, 17, 18, 19, 21, 22, 23 and 25. London: IASC.
    • International Accounting Standards Committee (1989). Exposure draft E 32 Comparability of Financial Statements: Proposed Amendments to International Accounting Standards 2, 5, 8, 9, 11, 16, 17, 18, 19, 21, 22, 23 and 25. London: IASC.
  • 22
    • 0004051611 scopus 로고    scopus 로고
    • International Accounting Standards Committee , December, IASC
    • International Accounting Standards Committee (1993a). IASC Insight, December, IASC.
    • (1993) IASC Insight
  • 24
    • 0004051611 scopus 로고    scopus 로고
    • International Accounting Standards Committee , December, London: IASC
    • International Accounting Standards Committee (1994). IASC Insight, December, London: IASC.
    • (1994) IASC Insight
  • 25
    • 0004051611 scopus 로고    scopus 로고
    • International Accounting Standards Committee , July, London: IASC
    • International Accounting Standards Committee (1996a). IASC Insight, July, London: IASC.
    • (1996) IASC Insight
  • 26
    • 0004369186 scopus 로고    scopus 로고
    • International Accounting Standards Committee , section on Developments in the US. London: IASC
    • International Accounting Standards Committee (1996b). Annual Review 1996, section on Developments in the US. London: IASC.
    • (1996) Annual Review 1996
  • 27
    • 0010674457 scopus 로고
    • A joint study undertaken by the Canadian Institute of Chartered Accountants, the Instituto Mexicano de Contadores Públicos, A. C. and the Financial Accounting Standards Board, assisted by KPMG Peat Marwick LLP and available from any one of the three participating professional bodies
    • Joint Study (1995). Financial Reporting in North America. A joint study undertaken by the Canadian Institute of Chartered Accountants, the Instituto Mexicano de Contadores Públicos, A. C. and the Financial Accounting Standards Board, assisted by KPMG Peat Marwick LLP and available from any one of the three participating professional bodies.
    • (1995) Financial Reporting in North America
    • Study, J.1
  • 28
    • 77449116623 scopus 로고    scopus 로고
    • Together but different
    • October
    • Keegan, M. and King, H. (1996). 'Together but different'. Accountancy (October): 130-131.
    • (1996) Accountancy , pp. 130-131
    • Keegan, M.1    King, H.2
  • 29
    • 84984147884 scopus 로고
    • The impact of accounting practices on the measurement of profit and equity: Australia versus the United States
    • Norton, J. (1995). 'The impact of accounting practices on the measurement of profit and equity: Australia versus the United States'. Abacus, 3(3): 178-200.
    • (1995) Abacus , vol.3 , Issue.3 , pp. 178-200
    • Norton, J.1
  • 31
    • 0003098179 scopus 로고
    • Measuring harmonisation of financial reporting practice
    • van der Tas, L. G. (1988): 'Measuring harmonisation of financial reporting practice'. Accounting and Business Research, 18(70): 157-169.
    • (1988) Accounting and Business Research , vol.18 , Issue.70 , pp. 157-169
    • van der Tas, L.G.1
  • 32
    • 0000644354 scopus 로고
    • Survival strategies of a global organization: The case of the International Accounting Standards Committee
    • Wallace, R. S. O. (1990). 'Survival strategies of a global organization: the case of the International Accounting Standards Committee'. Accounting Horizon: 1-22.
    • (1990) Accounting Horizon , pp. 1-22
    • Wallace, R.S.O.1
  • 33
    • 84985206395 scopus 로고
    • International financial analysis and comparative accounting performance: The impact of UK versus US accounting principles on earnings
    • Weetman, P. and Gray, S. J. (1990). 'International financial analysis and comparative accounting performance: the impact of UK versus US accounting principles on earnings'. Journal of International Financial Management and Accounting, 2(2/3): 111-130.
    • (1990) Journal of International Financial Management and Accounting , vol.2 , Issue.2-3 , pp. 111-130
    • Weetman, P.1    Gray, S.J.2
  • 34
    • 0001179754 scopus 로고
    • A comparative international analysis of the impact of accounting principles on profits: The USA versus the UK, Sweden and The Netherlands
    • Weetman, P. and Gray, S. J. (1991). 'A comparative international analysis of the impact of accounting principles on profits: the USA versus the UK, Sweden and The Netherlands'. Accounting and Business Research, 21(84): 363-379.
    • (1991) Accounting and Business Research , vol.21 , Issue.84 , pp. 363-379
    • Weetman, P.1    Gray, S.J.2
  • 35
    • 77449144372 scopus 로고
    • Issues in International Accounting Harmonisation
    • No 33. Chartered Association of Certified Accountants, 39 pp
    • Weetman, P., Adams, C. A. and Gray, S. J. (1993). Issues in International Accounting Harmonisation, Research Report No 33. Chartered Association of Certified Accountants, 39 pp.
    • (1993) Research Report
    • Weetman, P.1    Adams, C.A.2    Gray, S.J.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.