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1
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84986091052
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The prospects for harmonization
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December 1992
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Nobes, C.W., “The prospects for harmonization”, Certified Accountant, December 1992, pp. 27-29.
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Certified Accountant
, pp. 27-29
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Nobes, C.W.1
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2
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84986144586
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The EEC and European Accounting Standards: a straitjacket or a spur?
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May 1973, p. 14.
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Stamp, E., “The EEC and European Accounting Standards: a straitjacket or a spur?”, Accountancy, May 1973, p. 14.
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Accountancy
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Stamp, E.1
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3
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84986144607
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The harmonisation of accounting principles in the member states of the European Economic Community
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Fall 1976, p. 29.
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Burnet, R.A., “The harmonisation of accounting principles in the member states of the European Economic Community”, International Journal of Accounting, Fall 1976, p. 29.
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International Journal of Accounting
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-
Burnet, R.A.1
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4
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-
0002418279
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Regulatory accounting: limits in the law
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in Bromwich, M. and Hopwood, A. (Eds), Prentice-Hall, Hemel Hempstead
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McBarnet, D. and Whelan, C.J., “Regulatory accounting: limits in the law”, in Bromwich, M. and Hopwood, A. (Eds), Accounting and the Law, Prentice-Hall, Hemel Hempstead, 1992, p. 99.
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(1992)
Accounting and the Law
, pp. 99
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-
McBarnet, D.1
Whelan, C.J.2
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5
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77449122423
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A true and fair view: a German perspective
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in Gray, S.J. and Coenenberg, A., North Holland, Amsterdam
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Busse von Colbe, W., “A true and fair view: a German perspective”, in Gray, S.J. and Coenenberg, A., EEC Accounting Harmonisation: Implementation and Impact of the Fourth Directive, North Holland, Amsterdam, 1984, p. 123.
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(1984)
EEC Accounting Harmonisation: Implementation and Impact of the Fourth Directive
, pp. 123
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Busse von Colbe, W.1
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8
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-
0011473765
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The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe
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Haller, A., “The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe”, International Journal of Accounting, Vol. 27 No. 4, 1992, p. 310.
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(1992)
International Journal of Accounting
, vol.27
, Issue.4
, pp. 310
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-
Haller, A.1
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9
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84986082367
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How a proposed accounting change threatened an industry
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Management Accounting November 1985
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A US example, relating to stock valuation in Hawaii’s sugar and pineapple producers, is given in Slepian, S.L., “How a proposed accounting change threatened an industry”, Management Accounting, November 1985, pp. 47-51.
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A US example, relating to stock valuation in Hawaii’s sugar and pineapple producers, is given in Slepian, S.L.
, pp. 47-51
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-
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10
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84986082369
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Institute of Chartered Accountants in England and Wales, London
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A UK example, relating to reluctance to provide depreciation on investment properties, is given in Milnes, A. and Tillett, D., Property Company Accounts, Institute of Chartered Accountants in England and Wales, London, 1978.
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(1978)
A UK example, relating to reluctance to provide depreciation on investment properties, is given in Milnes, A. and Tillett, D., Property Company Accounts
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-
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12
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84986071443
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All the world’s a ratio
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“All the world’s a ratio”, The Economist, 22 February 1992, p. 94.
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(1992)
The Economist, 22 February
, pp. 94
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-
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13
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84948791975
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The continuing problem of international accounting diversity
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April 1995
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Blake, J., Amat, O., Martinez, D. and Garcia Palou, E., “The continuing problem of international accounting diversity”, Company Accountant, April 1995, pp. 23-25.
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Company Accountant
, pp. 23-25
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Blake, J.1
Amat, O.2
Martinez, D.3
Garcia Palou, E.4
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15
-
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0011473765
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The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe
-
Haller, A., “The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe”, International Journal of Accounting, Vol. 27 No. 4, 1992, pp. 310-323.
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(1992)
International Journal of Accounting
, vol.27
, Issue.4
, pp. 310-323
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-
Haller, A.1
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17
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24044444236
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Prentice-Hall, Hemel Hempstead
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Hopwood, A., Page, M. and Turley, S., Understanding Accounting in a Changing Environment, Prentice-Hall, Hemel Hempstead, 1990.
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(1990)
Understanding Accounting in a Changing Environment
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-
Hopwood, A.1
Page, M.2
Turley, S.3
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18
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84986112381
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Sweden
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in Alexander, D. and Archer, S. (Eds), Academic Press, London
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Hearlin, S. and Peterssohn, E., “Sweden”, in Alexander, D. and Archer, S. (Eds), European Accounting Guide, Academic Press, London, pp. 767-824.
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European Accounting Guide
, pp. 767-824
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Hearlin, S.1
Peterssohn, E.2
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19
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42449163580
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Accounting élite and accounting policy making - the Swedish case
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August 1984
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Jönsson, S., “Accounting élite and accounting policy making - the Swedish case”, Scandinavian Journal of Management Studies, August 1984, pp. 3-32.
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Scandinavian Journal of Management Studies
, pp. 3-32
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Jönsson, S.1
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20
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79961191225
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The curious accounting treatment of the Swedish government loan to Uddeholm
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April 1984
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Zeff, S.A. and Johansson, S.E., “The curious accounting treatment of the Swedish government loan to Uddeholm”, Accounting Review, April 1984, pp. 342-350.
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Accounting Review
, pp. 342-350
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Zeff, S.A.1
Johansson, S.E.2
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22
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84986083463
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Bestkattning, god redovisningssed och domstolspraxis
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von Bahr, S., “Bestkattning, god redovisningssed och domstolspraxis” (Taxation, good accounting practice and (legal) court practice), kattenytt, No. 12, 1991.
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(1991)
(Taxation, good accounting practice and (legal) court practice), kattenytt
, Issue.12
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von Bahr, S.1
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23
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84986033476
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Sweden
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in Flower, J. (Ed.), Fritzes, Stockholm
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Jönsson, S. and Marton, J., “Sweden”, in Flower, J. (Ed.), The Regulation of Financial Reporting in the Nordic Countries, Fritzes, Stockholm, 1995.
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(1995)
The Regulation of Financial Reporting in the Nordic Countries
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Jönsson, S.1
Marton, J.2
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24
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84921596499
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Standard setting in Sweden: a new regime
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December 1993
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Rundfelt, R., “Standard setting in Sweden: a new regime”, European Accounting Review, December 1993, pp. 585-591.
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European Accounting Review
, pp. 585-591
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Rundfelt, R.1
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26
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84986074969
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Utveckling av redovisning och beskattning
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(Development of accounting and taxation)
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Gandemo, B., “Utveckling av redovisning och beskattning” (Development of accounting and taxation) Balans, No. 2, 1992, p. 36.
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(1992)
Balans
, Issue.2
, pp. 36
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Gandemo, B.1
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28
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84986091601
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Beskattningen skall den utgå från dod redovisningssed
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(Does taxation emerge from good accounting practice?)
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Hesselman, A. and Tidström, G., “Beskattningen skall den utgå från dod redovisningssed”, Balans, No. 6-7, 1991, (Does taxation emerge from good accounting practice?), p. 92.
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(1991)
Balans
, pp. 92
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Hesselman, A.1
Tidström, G.2
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29
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84986080615
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Civilrättsliga redovisningsregler och skatterätten
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Gometz, U., “Civilrättsliga redovisningsregler och skatterätten” (Accounting rules according to civil law and fiscal law), Balans, No. 11, 1987, p. 15.
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(1987)
(Accounting rules according to civil law and fiscal law), Balans
, Issue.11
, pp. 15
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Gometz, U.1
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30
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79961190157
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A measure of the impact of some foreign accounting principles
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Autumn 1966, p. 208.
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Davidson, S. and Kohlmeier, J.M., “A measure of the impact of some foreign accounting principles”, Journal of Accounting Research, Autumn 1966, p. 208.
-
Journal of Accounting Research
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Davidson, S.1
Kohlmeier, J.M.2
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31
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84986041028
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Sambandet redovisning-beskattning diskuteras i Bokforingsnamnden
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Malmström, L., “Sambandet redovisning-beskattning diskuteras i Bokforingsnamnden” (The relation- ship between accounting-taxation is discussed at the accounting board), Balans, No. 3, 1985, p. 4.
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(1985)
(The relation- ship between accounting-taxation is discussed at the accounting board), Balans
, Issue.3
, pp. 4
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-
Malmström, L.1
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