This volume contains 27 papers and documents divided into four
parts: the Measurement of Harmonisation; The International
Accounting Standards Committee (IASC); European Harmonisation and
Official Material. The first part establish ways of measuring
harmonisation as well as applying the techniques to various
accounting issues in several European countries. The papers form a
corpus of knowledge as there is substantial cross-referencing. The
second part examines the processes and the progress of the IASC.
Some of the papers are concerned with the nature and procedures of
the IASC and others measure the success of its harmonisation
efforts. The third part turns the spotlight on the harmonising
activities of the European Union. In part four, four fundamental
official documents are reproduced; the Preface and the Framework of
the IASC and the Fourth and Seventh Directives of the European
Union.
General
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