The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
Table of Contents
List of Figures and Tables. Notes on contributors. Inroduction Sidney Gray, Adolf Coenenberg and Paul Gordon. Part 1: European Accounting Harmonization and the Seventh Directive 1. The Seventh Directive on Consolidated Accounts and Company Law Harmonziation in the European Community Hermann Niessen 2. A True and Fair View in Consolidated Accounts David Flint 3. Implementing the European Community Seventh Directive: An Overview Chris Nobes Part 2: Comparative European Group Accounting After the Seventh Directive 4. Group Accounting in Belgium 5. Group Accounting in France Merete Christiansen 6. Group Accounting in France Dang Pham 7. Group Accounting in Germany Klaus von Wysocki 8. Financial Analysis of Group Accounts in Germany: An Empirical Study Bernhard Pellens and Ulrich Linnhoff 9. Group Accounting in Greece Anthony Papas 10. Group Accounting in Ireland Francis O’Brien 11. Group Accounting in Italy Arnaldo Canziani 12. Group Accounting in Luxembourg Peter Clark 13. Group Accounting in the Netherlands Jan Klaasen 14. Group Accounting in Portugal Leonor Ferreira 15. Group Accounting in Spain Leandro Cañibano and José Gonzalo 16. Group Accounting in the United Kingdom Chris Nobes Part 3: Group Accounting in some major countries outside the European Community 17. Group Accounting in Japan Kazuo Hiramatsu 18. Group Accounting in Switzerland André Zund 19. Group Accounting in the USA Konrad Kubin Part 4: International Group Accounting Issues 20. International Aspects of Accounting for Goodwill and Mergers Peter Holgate 21. Foreign Currency Tranlsation Walther Busse von Colbe 22. Seeking Complementarity Between Segment and Consolidated Reports: The UK Experience Elaine Rennie, Neil Garrod and Clive Emmanuel 23. Voluntary Information Disclosures: The Attitudes of UK Multinationals Sidney Gray and Clare Roberts Part 5: Measuring International Accounting Harmonization 24. Measuring International Harmonziation and Standardization Joanne Tay and Robert Parker. Appendix Seventh Council Directive. Index.
Multivolume collection by leading authors in the field