International accounting harmonisation - a comparison of Spain, Sweden and Austria

European Business Review

Volumn 98, Issue 3, 1998, Pages 144-150

  Blake, John ^a   Gowthorpe, Catherine ^a   Pilkington, Catherine ^a   Amat, Oriol ^b  

^a UNIVERSITY OF CENTRAL LANCASHIRE   (United Kingdom)

^b UNIVERSITAT POMPEU FABRA   (Spain)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84986116761     PISSN: 0955534X     EISSN: None     Source Type: Journal    
DOI: 10.1108/09555349810213195     Document Type: Review

References (16)

1. Cairns, D. (1989), “IASC’s blueprint for the future”, Accountancy, December, pp. 80-2.
2. Chastney, J.G. (1975), True and Fair View - History Meaning and Impact of the 4th Directive, Institute of Chartered Accountants in England and Wales, London.
3. Ernst & Young, (1995), Soluciones practicas para la elaboración de las cuentas anuales, Cinco Dias, Madrid.
4. Haller, A. (1992), “The relationship of financial and tax accounting in Germany”, International Journal of Accounting, Vol. 27, pp. 310-23.
5. Jonsson, S. and Marten, J. (1995), “Sweden”, in Flower, J. (Ed.), The Regulation of Financial Reporting in the Nordic Countries, Fritzes, Stockholm.
6. Lainez, J.A. (1994), “Accounting and reporting in Spain”, Advances in International Accounting, Vol. 6, pp. 45-116.
7. Navarro Gomollon, A.J. (1995), “Principios contables fundamentales”, Proceedings of the 8th Conference of the Asociación Española de Contabilidad y Administración de Empresas, Vol. 1, pp. 785-804.
8. Nobes, C.W. (1989), Interpreting European Financial Statements: Towards 1992, Butterworths, London.
9. Nobes, C.W. (1995), Accounting Harmonisation in Europe, Financial Times Management Report, London.
10. Radebaugh, L. and Gray, S. (1993), International Accounting and Multinational Enterprises, Wiley & Sons, London.
11. Sauter, D. (1991), “Remodelling the house of GAAP”, Journal of Accounting, July, pp. 30-7.
12. Simmonds, A. and Azieres, O. (1989), Accounting for Europe - Success by AD 2000?, Touche Ross, London.
13. The Economist (1992), “All the world’s a ratio”, 22 February, p. 94.
14. Van Hulle, K. (1991), “Our misunderstood and maligned directive”, Accountancy, 25 June.
15. Wagenhofer, A. (1996), “Austria: individual accounts” in Ordelheide, D. (Ed.), Transacc: Transnational Accounting, Macmillan, Basingstoke, pp. 233-319.
16. Westermark, C. (1989), “Inkomstbeggrepet ock sambandet mellan redovisning och bestkattning”, Skattenyett, p. 656.