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

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dc.contributor.author Blake, John
dc.contributor.author Amat Salas, Josep Oriol
dc.contributor.author Gowthorpe, Catherine
dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
dc.date.accessioned 2017-07-26T10:49:59Z
dc.date.available 2017-07-26T10:49:59Z
dc.date.issued 1998-06-01
dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=294
dc.identifier.citation The Journal of Applied Accounting Research, 4, 1, (1998), pp. 90-118
dc.identifier.uri http://hdl.handle.net/10230/1131
dc.description.abstract Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of the 'true and fair' view requirement and the link between taxation and accounting. The three countries are selected because of the interesting contrasts which they provide; these contrasts are examined in detail in the paper. The work is based upon a series of interviews carried out with leading accounting practitioners in the three countries during 1996-97. The paper concludes that there are significant obstacles to accounting harmonisation in Europe and that there is potential for continuing diversity of national accounting practice.
dc.format.mimetype application/pdf
dc.language.iso eng
dc.relation.ispartofseries Economics and Business Working Papers Series; 294
dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.title International accounting harmonisation - A comparison of Spain, Sweden and Austria
dc.type info:eu-repo/semantics/workingPaper
dc.date.modified 2017-07-23T02:03:41Z
dc.subject.keyword accounting
dc.subject.keyword harmonisation
dc.subject.keyword international
dc.subject.keyword Finance and Accounting
dc.rights.accessRights info:eu-repo/semantics/openAccess


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