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

Mostra el registre complet Registre parcial de l'ítem

• dc.contributor.author Blake, Johnca
• dc.contributor.author Amat Salas, Oriolca
• dc.contributor.author Gowthorpe, Catherineca
• 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.date.modified 2017-07-23T02:03:41Z
• 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/pdfca
• 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.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.accessRights info:eu-repo/semantics/openAccess
• dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
• dc.subject.keyword accounting
• dc.subject.keyword harmonisation
• dc.subject.keyword international
• dc.subject.keyword Finance and Accounting
• dc.title International accounting harmonisation - A comparison of Spain, Sweden and Austriaca
• dc.type info:eu-repo/semantics/workingPaper