-
2
-
-
19944362775
-
The history of financial reporting in France
-
Walton (1995)
-
Mikol, A. (1995). 'The history of financial reporting in France' in Walton (1995).
-
(1995)
-
-
Mikol, A.1
-
5
-
-
0003465434
-
Statement of financial accounting concepts No. 1
-
Objectives of financial reporting by business enterprises, FASB, Stamford
-
FASB (1978). Statement of financial accounting concepts No. 1, Objectives of financial reporting by business enterprises, FASB, Stamford.
-
(1978)
-
-
-
6
-
-
0344669120
-
The evolution of the dividend law of England
-
W. T. Baxter and S. Davidson. London, The Institute of Chartered Accountants
-
French, E. (1977). 'The evolution of the dividend law of England'. Studies in Accounting. W. T. Baxter and S. Davidson. London, The Institute of Chartered Accountants.
-
(1977)
Studies in Accounting
-
-
French, E.1
-
8
-
-
0038512628
-
Causes of international differences
-
C. Nobes and R. Parker (eds). Prentice-Hall, London
-
Nobes, C. (2002). 'Causes of international differences'. Comparative International Accounting. C. Nobes and R. Parker (eds). Prentice-Hall, London.
-
(2002)
Comparative International Accounting
-
-
Nobes, C.1
-
9
-
-
79957966744
-
The case law relating to company dividends
-
W. Baxter and S. Davidson. London, Sweet and Maxwell
-
Yamey, B. (1962). 'The case law relating to company dividends'. Studies in Accounting Theory. W. Baxter and S. Davidson. London, Sweet and Maxwell.
-
(1962)
Studies in Accounting Theory
-
-
Yamey, B.1
-
11
-
-
35649019106
-
Accounting standards - boon or curse?
-
Baxter, W. (1981). 'Accounting standards - boon or curse?' Accounting and Business Research 12(1): 3-10.
-
(1981)
Accounting and Business Research
, vol.12
, Issue.1
, pp. 3-10
-
-
Baxter, W.1
-
13
-
-
0007076203
-
The establishment and enforcement of accounting standards: methods, benefits and costs
-
Benston, G. (1980). 'The establishment and enforcement of accounting standards: methods, benefits and costs'. Accounting and Business Research 11(1): 51-60.
-
(1980)
Accounting and Business Research
, vol.11
, Issue.1
, pp. 51-60
-
-
Benston, G.1
-
14
-
-
79957970028
-
A classification system for economic consequences issues in accounting regulation
-
Blake, J. (1992). 'A classification system for economic consequences issues in accounting regulation'. Accounting and Business Research 22(4): 305 ff.
-
(1992)
Accounting and Business Research
, vol.22
, Issue.4
, pp. 305 ff
-
-
Blake, J.1
-
16
-
-
0010800086
-
The political dimensions of accounting standard setting in Europe
-
M. Bromwich and A. Hopwood. London, Pitman
-
Burggraaff, J. (1983). 'The political dimensions of accounting standard setting in Europe'. Accounting Standard Setting: An International Perspective. M. Bromwich and A. Hopwood. London, Pitman: 184.
-
(1983)
Accounting Standard Setting: An International Perspective
, pp. 184
-
-
Burggraaff, J.1
-
18
-
-
0037596057
-
The political implications of accounting and accounting standard setting
-
Solomons, D. (1983). 'The political implications of accounting and accounting standard setting'. Accounting and Business Research 13(2): 107-18.
-
(1983)
Accounting and Business Research
, vol.13
, Issue.2
, pp. 107-118
-
-
Solomons, D.1
-
19
-
-
85016725028
-
ASB Foreword to accounting standards
-
June
-
Arden, M. (1993). 'ASB Foreword to accounting standards'. Accountancy 117(June).
-
(1993)
Accountancy
, vol.117
-
-
Arden, M.1
-
23
-
-
85016716414
-
Fixed asset revaluation in Europe: interaction between theory, practice and fiscal policies
-
J. Flower and C. Lefebvre. Leuven, Acco
-
Ebbers, G. (1997). 'Fixed asset revaluation in Europe: interaction between theory, practice and fiscal policies'. Comparative Studies in Accounting Regulation in Europe. J. Flower and C. Lefebvre. Leuven, Acco.
-
(1997)
Comparative Studies in Accounting Regulation in Europe
-
-
Ebbers, G.1
-
24
-
-
69549121441
-
Belgium - Individual Accounts
-
D. Ordelheide. Basingstoke, Macmillan
-
Jorissen, A. and Block, H. (1995). 'Belgium - Individual Accounts'. Transnational Accounting. D. Ordelheide. Basingstoke, Macmillan.
-
(1995)
Transnational Accounting
-
-
Jorissen, A.1
Block, H.2
-
25
-
-
85016832264
-
A comparative study of the normalization process in France and Spain
-
J. Flower and C. Lefebvre. Leuven, Acco
-
Lande, E. (1997). 'A comparative study of the normalization process in France and Spain'. Comparative Studies in Accounting Regulation in Europe. J. Flower and C. Lefebvre. Leuven, Acco.
-
(1997)
Comparative Studies in Accounting Regulation in Europe
-
-
Lande, E.1
-
31
-
-
85016764395
-
Lifting the bell jar: the end of corporatist accounting regulation
-
S. McLeay. Basingstoke, Palgrave Macmillan
-
Merkl, D. (2004). 'Lifting the bell jar: the end of corporatist accounting regulation'. Accounting Regulation in the European Union. S. McLeay. Basingstoke, Palgrave Macmillan.
-
(2004)
Accounting Regulation in the European Union
-
-
Merkl, D.1
-
33
-
-
85016741284
-
The accounting standardisation process in Italy: a French view
-
J. Flower and C. Lefebvre. Leuven, Acco
-
Olivero, B. (1997). 'The accounting standardisation process in Italy: a French view'. Comparative Studies in Accounting Regulation in Europe. J. Flower and C. Lefebvre. Leuven, Acco.
-
(1997)
Comparative Studies in Accounting Regulation in Europe
-
-
Olivero, B.1
-
34
-
-
29244483235
-
Germany - group accounts
-
D. Ordelheide. Basingstoke, Macmillan
-
Ordelheide, D. (1995). 'Germany - group accounts'. Transnational Accounting. D. Ordelheide. Basingstoke, Macmillan.
-
(1995)
Transnational Accounting
-
-
Ordelheide, D.1
-
36
-
-
85016795823
-
The regulation of financial reporting in Denmark and the Republic of Ireland: a comparative study
-
J. Flower and C. Lefebvre. Leuven, Acco
-
Quinn, S. and Sørensen, O. (1997). 'The regulation of financial reporting in Denmark and the Republic of Ireland: a comparative study'. Comparative Studies in Accounting Regulation in Europe. J. Flower and C. Lefebvre. Leuven, Acco.
-
(1997)
Comparative Studies in Accounting Regulation in Europe
-
-
Quinn, S.1
Sørensen, O.2
-
38
-
-
84963289680
-
Origins of the plan comptable général: a study in cultural intrusion and reaction
-
Standish, P. (1990). 'Origins of the plan comptable général: a study in cultural intrusion and reaction'. Accounting and Business Research 20(4): 337-51.
-
(1990)
Accounting and Business Research
, vol.20
, Issue.4
, pp. 337-351
-
-
Standish, P.1
-
39
-
-
0010788835
-
Accounting in Italy
-
P. Walton, A. Haller and B. Raffournier. London, International Thompson Business Press
-
Zambon, S. (1998). 'Accounting in Italy'. International Accounting. P. Walton, A. Haller and B. Raffournier. London, International Thompson Business Press.
-
(1998)
International Accounting
-
-
Zambon, S.1
-
40
-
-
0001977293
-
A European true and fair view?
-
May 1993
-
Alexander, D. (1993). 'A European true and fair view?'. European Accounting Review 2(1), May 1993.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
-
-
Alexander, D.1
-
41
-
-
85016725028
-
ASB Foreword to accounting standards
-
June
-
Arden, M. (1993). 'ASB Foreword to accounting standards'. Accountancy 117 (June): 120.
-
(1993)
Accountancy
, vol.117
, pp. 120
-
-
Arden, M.1
-
42
-
-
33745049531
-
True and fair view: a European perspective
-
Arden, M. (1997). 'True and fair view: a European perspective'. European Accounting Review 6(4).
-
(1997)
European Accounting Review
, vol.6
, Issue.4
-
-
Arden, M.1
-
45
-
-
85016792724
-
Commentaires sur l'article de David Alexander
-
May 1993
-
Burlaud, A. (1993). 'Commentaires sur l'article de David Alexander'. European Accounting Review 2(1), May 1993.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
-
-
Burlaud, A.1
-
46
-
-
85016816718
-
Denmark - individual accounts
-
Ordelheide
-
Christiansen, M. 'Denmark - individual accounts' in Ordelheide (1995).
-
(1995)
-
-
Christiansen, M.1
-
47
-
-
85016819286
-
True and fair override
-
Company Reporting, February
-
Company Reporting (2003). True and fair override, Company Reporting, February.
-
(2003)
-
-
-
50
-
-
33745054996
-
Counsel's opinion on true and fair
-
November
-
Hoffmann, L. and Arden, M. (1983). 'Counsel's opinion on true and fair'. Accountancy, November.
-
(1983)
Accountancy
-
-
Hoffmann, L.1
Arden, M.2
-
51
-
-
38249019214
-
Ambiguity, knowledge and territorial claims: some observations on the doctrine of substance over form
-
March
-
Hopwood, A. (1990). 'Ambiguity, knowledge and territorial claims: some observations on the doctrine of substance over form'. British Accounting Review, March.
-
(1990)
British Accounting Review
-
-
Hopwood, A.1
-
52
-
-
79959693798
-
EC Group Accounting - two zillion ways to do it
-
December
-
Nobes, C. (1990). 'EC Group Accounting - two zillion ways to do it'. Accountancy 106 (December).
-
(1990)
Accountancy
, vol.106
-
-
Nobes, C.1
-
53
-
-
77449160138
-
Soft transformations of accounting rules of the fourth directive in Germany
-
Editions Comptables Malesherbes, Paris, Cahier no. 3
-
Ordelheide, D. (1990). 'Soft transformations of accounting rules of the fourth directive in Germany'. Les Cahiers Internationaux de la Comptabilité, Editions Comptables Malesherbes, Paris, Cahier no. 3.
-
(1990)
Les Cahiers Internationaux de la Comptabilité
-
-
Ordelheide, D.1
-
55
-
-
85016799702
-
Reflections of a true and fair view in France
-
Discussion paper no. 36
-
Roberts, A. (1993). 'Reflections of a true and fair view in France'. University of Reading, Discussion paper no. 36.
-
(1993)
University of Reading
-
-
Roberts, A.1
-
56
-
-
0036395746
-
Regulatory competition among accounting standards
-
Sunder, S. (2002). 'Regulatory competition among accounting standards'. Journal of Accounting and Public Policy 21(3): 219-34.
-
(2002)
Journal of Accounting and Public Policy
, vol.21
, Issue.3
, pp. 219-234
-
-
Sunder, S.1
-
57
-
-
84954645437
-
Truth and untruth about true and fair
-
May 1993
-
Van Hulle, K. (1993). 'Truth and untruth about true and fair'. European Accounting Review 2(1), May 1993.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
-
-
Van Hulle, K.1
-
58
-
-
69549084269
-
European Union - individual accounts
-
D. Ordelheide. Basingstoke, Palgrave Publishers
-
Van Hulle, K. (2001). 'European Union - individual accounts'. Transnational Accounting. D. Ordelheide. Basingstoke, Palgrave Publishers. 1.
-
(2001)
Transnational Accounting
, vol.1
-
-
Van Hulle, K.1
-
59
-
-
0002503595
-
Foreign stock listings: benefits, costs, and the accounting policy dilemma
-
Biddle, G. C. and Saudagaran, S. M. (1991). 'Foreign stock listings: benefits, costs, and the accounting policy dilemma'. Accounting Horizons 5(3): 69-80.
-
(1991)
Accounting Horizons
, vol.5
, Issue.3
, pp. 69-80
-
-
Biddle, G.C.1
Saudagaran, S.M.2
-
60
-
-
0003913554
-
-
Editorial, 26 January
-
Financial Times (2001). Editorial, 26 January.
-
(2001)
Financial Times
-
-
-
63
-
-
8744229434
-
-
London, International Accounting Standards Committee
-
IASC (1998). Shaping IASC for the Future. London, International Accounting Standards Committee.
-
(1998)
Shaping IASC for the Future
-
-
-
64
-
-
77953624304
-
-
London, International Accounting Standards Committee
-
IASC (1999). Recommendations on Shaping IASC for the Future. London, International Accounting Standards Committee.
-
(1999)
Recommendations on Shaping IASC for the Future
-
-
-
65
-
-
0010191095
-
-
London, International Accounting Standards Committee
-
IASC (2000). International Accounting Standards. London, International Accounting Standards Committee.
-
(2000)
International Accounting Standards
-
-
-
68
-
-
85016743580
-
Waving a difference
-
September
-
Cairns, D. (2000). 'Waving a difference'. Accountancy (September).
-
(2000)
Accountancy
-
-
Cairns, D.1
-
69
-
-
85016800606
-
Le point sur les réformes comptables en cours
-
Paris, L'ordre des experts comptables
-
Delesalle, E. (2002). 'Le point sur les réformes comptables en cours'. La comptabilité en mouvement. Paris, L'ordre des experts comptables.
-
(2002)
La comptabilité en mouvement
-
-
Delesalle, E.1
-
70
-
-
85016754115
-
-
Regulation (EC) No 1606/2002
-
EU (2002). Regulation (EC) No 1606/2002.
-
(2002)
-
-
-
73
-
-
85016779431
-
The Global 500
-
July 28
-
Fortune (2003). 'The Global 500'. Fortune (July 28).
-
(2003)
Fortune
-
-
-
74
-
-
85016830209
-
Along the rocky road
-
October
-
House, J. (2001). 'Along the rocky road'. Accountancy (October).
-
(2001)
Accountancy
-
-
House, J.1
-
75
-
-
85016765936
-
The impact of international financial reporting standards on US GAAP
-
paper presented at the EIASM workshop on implementing IFRS, Brussels, 11-12 September 2003
-
Jermakowicz, E. and Gornik-Tomaszewski, S. (2003). The impact of international financial reporting standards on US GAAP, paper presented at the EIASM workshop on implementing IFRS, Brussels, 11-12 September 2003.
-
(2003)
-
-
Jermakowicz, E.1
Gornik-Tomaszewski, S.2
-
77
-
-
85016783277
-
US shares common aim of one set of standards
-
November
-
Pitt, H. (2002). 'US shares common aim of one set of standards'. Accountancy (November).
-
(2002)
Accountancy
-
-
Pitt, H.1
-
79
-
-
77956112029
-
Playing the Congressional card on employee stock options
-
T. Cooke and C. Nobes. London, Routledge
-
Zeff, S. (1997). 'Playing the Congressional card on employee stock options'. The Development of Accounting in an International Context. T. Cooke and C. Nobes. London, Routledge.
-
(1997)
The Development of Accounting in an International Context
-
-
Zeff, S.1
-
80
-
-
77951935689
-
What is the SEC looking for?
-
April
-
Zeff, S. (2000). 'What is the SEC looking for?'. World Accounting Report (April).
-
(2000)
World Accounting Report
-
-
Zeff, S.1
-
82
-
-
44149105712
-
-
London, Institute of Chartered Accountants in England and Wales
-
Cairns, D. and Nobes, C. (2000). The Convergence Handbook. London, Institute of Chartered Accountants in England and Wales.
-
(2000)
The Convergence Handbook
-
-
Cairns, D.1
Nobes, C.2
-
83
-
-
85016765936
-
The impact of international financial reporting standards on US GAAP
-
paper presented at the EIASM workshop on implementing IFRS, Brussels, 11-12 September 2003
-
Jermakowicz, E. and Gornik-Tomaszewski, S. (2003). The impact of international financial reporting standards on US GAAP, paper presented at the EIASM workshop on implementing IFRS, Brussels, 11-12 September 2003.
-
(2003)
-
-
Jermakowicz, E.1
Gornik-Tomaszewski, S.2
-
84
-
-
85016832264
-
A comparative study of the normalization process in France and Spain
-
J. Flower and C. Lefebvre. Leuven, Acco
-
Lande, E. (1997). 'A comparative study of the normalization process in France and Spain'. Comparative Studies in Accounting Regulation in Europe. J. Flower and C. Lefebvre. Leuven, Acco: 431.
-
(1997)
Comparative Studies in Accounting Regulation in Europe
, pp. 431
-
-
Lande, E.1
-
85
-
-
85016760118
-
UK companies fearful of Sarbanes-Oxley obligations
-
September
-
Accountancy (2002). 'UK companies fearful of Sarbanes-Oxley obligations'. 130(1309), September.
-
(2002)
Accountancy
, vol.130
, Issue.1309
-
-
-
89
-
-
85016719372
-
Speech at the American Enterprise Institute
-
29 May 2002, published on the EU's website
-
Bolkestein, F. (2002). Speech at the American Enterprise Institute, 29 May 2002, published on the EU's website, europa.eu.int/comm/internal_market/en/speeches/spch-02-240.htm.
-
(2002)
-
-
Bolkestein, F.1
-
90
-
-
85016771563
-
The crown jewel client
-
October
-
Brandt, R. (2001). 'The crown jewel client'. Accountancy (October).
-
(2001)
Accountancy
-
-
Brandt, R.1
-
91
-
-
85016728522
-
Andersen's fairy tales
-
June 21
-
Economist (2001a). 'Andersen's fairy tales'. June 21.
-
(2001)
Economist
-
-
-
92
-
-
85016822135
-
Who fiddled what?
-
December 20
-
Economist (2001b). 'Who fiddled what?' December 20.
-
(2001)
Economist
-
-
-
93
-
-
85016778786
-
House of correction
-
June 20
-
Economist (2002). 'House of correction'. June 20.
-
(2002)
Economist
-
-
-
95
-
-
85016738744
-
Comment letter to SEC on auditor independence
-
FEE
-
FEE (2003). Comment letter to SEC on auditor independence, FEE.
-
(2003)
-
-
-
97
-
-
3042790964
-
The evolving accounting standards for special purpose entities
-
Hartgreaves, A. L. and Benston, G. J. (2002). 'The evolving accounting standards for special purpose entities'. Accounting Horizons 16(3): 245-58.
-
(2002)
Accounting Horizons
, vol.16
, Issue.3
, pp. 245-258
-
-
Hartgreaves, A.L.1
Benston, G.J.2
-
98
-
-
85016784960
-
SEC adopts "softened" regulations for auditors
-
IHT (2003). 'SEC adopts "softened" regulations for auditors'. International Herald Tribune.
-
(2003)
International Herald Tribune
-
-
-
99
-
-
85016763154
-
The fall of Enron
-
Harvard NOM research paper no. 03-38, Harvard University, Cambridge
-
Palepu, K. and Healy, P. (2003). The fall of Enron. Harvard NOM research paper no. 03-38, Harvard University, Cambridge.
-
(2003)
-
-
Palepu, K.1
Healy, P.2
-
101
-
-
85016774695
-
-
Press release 2001-62
-
SEC (2001). Press release 2001-62.
-
(2001)
-
-
-
102
-
-
85016816418
-
-
Press release 2002-44
-
SEC (2002). Press release 2002-44.
-
(2002)
-
-
-
106
-
-
85016732426
-
Enron - how the fraud worked
-
May
-
Singleton-Green, B. (2002). 'Enron - how the fraud worked'. Accountancy (May).
-
(2002)
Accountancy
-
-
Singleton-Green, B.1
-
108
-
-
0037836163
-
The rise and fall of Enron
-
Thomas, C. W. (2002). 'The rise and fall of Enron'. Journal of Accountancy 193(4).
-
(2002)
Journal of Accountancy
, vol.193
, Issue.4
-
-
Thomas, C.W.1
-
109
-
-
85016785991
-
The evolution of financial reporting in Japan
-
R. H. Parker and B. S. Yamey. Oxford, Oxford University Press
-
Cooke, T. E. (1994). 'The evolution of financial reporting in Japan'. Accounting History: Some British Contributions. R. H. Parker and B. S. Yamey. Oxford, Oxford University Press.
-
(1994)
Accounting History: Some British Contributions
-
-
Cooke, T.E.1
-
110
-
-
0003239451
-
The development of accounting prior to Pacioli
-
A. C. Littleton and B. S. Yamey. London, Sweet & Maxwell
-
de Roover, R. (1956). 'The development of accounting prior to Pacioli'. Studies in the History of Accounting. A. C. Littleton and B. S. Yamey. London, Sweet & Maxwell.
-
(1956)
Studies in the History of Accounting
-
-
de Roover, R.1
-
111
-
-
85016806930
-
Three "Accounting Heroes" of Continental Europe
-
I. Lapsley. Edinburgh, ICAS
-
Flower, J. (1996). 'Three "Accounting Heroes" of Continental Europe'. Essays in Accounting Thought. I. Lapsley. Edinburgh, ICAS: 201.
-
(1996)
Essays in Accounting Thought
, pp. 201
-
-
Flower, J.1
-
113
-
-
85016818803
-
Accounting in the industrialization of Western Europe
-
P. Walton. London, Academic Press
-
Foreman-Peck, J. (1995). 'Accounting in the industrialization of Western Europe'. European Financial Reporting: A History. P. Walton. London, Academic Press.
-
(1995)
European Financial Reporting: A History
-
-
Foreman-Peck, J.1
-
114
-
-
85016761989
-
The coming of age of double entry
-
Autumn
-
Lee, G. A. (1977). 'The coming of age of double entry'. Accounting Historians Journal (Autumn).
-
(1977)
Accounting Historians Journal
-
-
Lee, G.A.1
-
115
-
-
84954683799
-
Archeology of accounting and Schmandt-Besserat's contribution
-
Mattesich, R. (1994). 'Archeology of accounting and Schmandt-Besserat's contribution'. Accounting Business and Financial History 4(1).
-
(1994)
Accounting Business and Financial History
, vol.4
, Issue.1
-
-
Mattesich, R.1
-
116
-
-
0001191203
-
New issues in corporate finance
-
Mayer, C. (1988). 'New issues in corporate finance'. European Economic Review 32: 1-23.
-
(1988)
European Economic Review
, vol.32
, pp. 1-23
-
-
Mayer, C.1
-
117
-
-
84889569017
-
The early history of double-entry book-keeping in Japan
-
A. C. Littleton and B. S. Yamey. London, Sweet & Maxwell
-
Nishikawa, K. (1956). 'The early history of double-entry book-keeping in Japan'. Studies in the History of Accounting. A. C. Littleton and B. S. Yamey. London, Sweet & Maxwell.
-
(1956)
Studies in the History of Accounting
-
-
Nishikawa, K.1
-
118
-
-
0005908236
-
The Gallerani Account Book of 1305-8
-
R. H. Parker and B. S. Yamey. Oxford, Clarendon Press
-
Nobes, C. (1994). 'The Gallerani Account Book of 1305-8'. Accounting History: Some British Contributions. R. H. Parker and B. S. Yamey. Oxford, Clarendon Press.
-
(1994)
Accounting History: Some British Contributions
-
-
Nobes, C.1
-
119
-
-
33750722077
-
Importing and exporting accounting: the British experience
-
R. H. Parker and B. S. Yamey. Oxford, Clarendon Press
-
Parker, R. H. (1994). 'Importing and exporting accounting: the British experience'. Accounting History: Some British Contributions. R. H. Parker and B. S. Yamey. Oxford, Clarendon Press.
-
(1994)
Accounting History: Some British Contributions
-
-
Parker, R.H.1
-
120
-
-
84892688185
-
Italy
-
D. Alexander and S. Archer. Aspen, Gaithersburg, New York
-
Zambon, S. (2001). 'Italy'. European Accounting Guide. D. Alexander and S. Archer. Aspen, Gaithersburg, New York.
-
(2001)
European Accounting Guide
-
-
Zambon, S.1
|