Harmonisation of financial reporting: with a special focus on the European Community = Harmonisatie van de financiële verslaggeving
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| Main Author: | |
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| Format: | Book |
| Language: | English |
| Published: |
1992
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Rotterdam, Univ., Diss., 1992 |
| Physical Description: | II, 313 S. graph. Darst. |
| ISBN: | 9052910707 |
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MARC
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Record in the Search Index
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| adam_text | CONTENTS
GLOSSARY i
1. INTRODUCTION 1
1.1. Financial reporting 1
1.2. Harmonisation 2
1.3. The European Community 2
1.4. Problem definition 4
1.5. Research structure 5
2. THE DOMAINS OF HARMONISATION 7
2.1. Introduction 7
2.2. Financial reporting 8
2.2.1. Introduction 8
2.2.2. The sender and receiver of a report 8
2.2.3. Contents of the report 10
2.2.4. Standards 14
2.2.5. System of financial reporting 17
2.3. The r61e of harmonisation 20
2.3.1. Introduction 20
2.3.2. Financial reports 20
2.3.3. Standards 22
2.3.4. Conclusion 26
2.4. Relationship with other terms 28
References 32
3. GRADATIONS IN HARMONY 35
3.1. Introduction 35
3.2. Material measurement harmony 36
3.2.1. Introduction 36
3.2.2. The choice between alternative measurement methods 36
3.2.3. Gradations 39
3.3. Material disclosure harmony 44
3.4. Formal measurement harmony 46
3.5. Formal disclosure harmony 48
3.5.1. Introduction 48
3.5.2. Degree of harmony for all or a cluster of data 49
3.5.3. Degree of harmony for each item separately 51
3.6. Scope of harmonisation 53
3.7. Conclusion 55
References 57
4. THE EC HARMONISATION GOALS 59
4.1. Introduction 59
4.2. The Treaty of Rome 59
4.3. The free movement of goods and services 62
4.3.1. Goods 62
4.3.2. Services 65
4.4. The free movement of workers 65
4.5. The right of establishment 67
4.5.1. Introduction 67
4.5.2. Purposes of art. 54 par. 3 sub g 67
4.5.2.1. Co ordination of safeguards 67
4.5.2.2. Avoidance of undesirable transfers of seat 69
4.5.2.3. Actual freedom of establishment 70
4.5.2.4. Conclusion 72
4.5.3. Categories of establishment 72
4.5.4. What safeguards? 73
4.5.5. Scope of art. 54 paragraph 3 sub g 73
4.5.6. Amount of detail 75
4.5.7. Conclusion 75
4.6. The free movement of capital 76
4.6.1. Introduction 76
4.6.2. Financial reporting and the free movement
of capital 77
4.6.3. Consequences for harmonisation 79
4.6.3.1. Comparability 80
4.6.3.2. Understandability 87
4.6.4. Conclusion 88
4.7. Systems ensuring the non distortion of competition 89
4.8. Approximation of national laws 91
4.9. Summarising overview 92
References 95
5. INSTRUMENTS OF THE EC 99
5.1. Introduction 99
5.2. Directive 99
5.2.1. Introduction 99
5.2.2. Disclosure issues 100
5.2.2.1. Application possibilities 100
5.2.2.2. Applications so far 103
5.2.3. Measurement issues 105
5.2.3.1. Introduction 105
5.2.3.2. Limitation of alternatives 106
5.2.3.3. Additional information in the notes 109
5.2.3.4. Multiple reporting 112
5.2.4. Administrative procedures 114
5.2.5. Comparison with EC harmonisation goals 118
5.3. Regulation, decision, recommendation and opinion 124
5.3.1. Application possibilities 124
5.3.2. Applications so far 128
5.3.3. Administrative procedures 128
5.3.4. Comparison with EC harmonisation goals 128
5.4. Reconciliation system 130
5.5. Contacts between the governments of member states 133
5.6. Contacts among involved non governmental parties 134
5.7. Contacts with other organisations and governments 136
5.7.1. Contacts with accountancy bodies in the EC 136
5.7.2. Relationship with international organisations
and governments outside the EC 139
5.8. Summary and conclusions 141
References 144
6. MEASURING HARMONISATION 147
6.1. Introduction 147
6.2. General remarks 148
6.2.1. Scales of measurement 148
6.2.2. Diversity in accounting methods 150
6.2.3. Scope of the degree of harmony 154
6.2.4. Empirical survey 154
6.3. Material disclosure harmony 157
6.3.1. Introduction 157
6.3.2. National material disclosure harmony 161
6.3.3. International material disclosure harmony 171
6.4. Material measurement harmony 179
6.4.1. Introduction 179
6.4.2. Harmony of primary accounts 180
6.4.3. An illustration: Goodwill and consolidation
difference 188
6.4.4. Harmony where reconciliation data is provided in
financial reports 199
6.4.5. An illustration: accounting for deferred taxation 202
6.5. Formal disclosure harmony 208
6.5.1. Introduction 208
6.5.2. Data figuring on the minimun list 210
6.5.2.1. Scale of degrees of harmony 210
6.5.2.2. Degree of harmony where data is either
required or not required 212
6.5.2.3. Degree of harmony where the amount of
detail or scope varies 214
6.5.3. Data which does not belong to the minimum 225
6.6. Formal measurement harmony 227
6.7. Concluding remarks 235
References 237
7. SUMMARY, CONCLUSIONS AND RECOMMENDATIONS 241
7.1. Summary and conclusions 241
7.2. Recommendations for the EC 249
7.3. Possible implications for other areas of harmonisation 252
7.4. Suggestions for future research 252
APPENDIX A. Surveyed companies 255
APPENDIX B. Segmentation in the various member states
(summary of results) 259
APPENDIX C. Goodwill in the various member states
(summary of results) 270
APPENDIX D. Accounting for deferred taxation
(summary of results) 275
APPENDIX E. Segmentation requirements 283
BIBLIOGRAPHY 289
NEDERLANDSE SAMENVATTING 309
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| id | DE-604.BV005466615 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T16:30:03Z |
| institution | BVB |
| isbn | 9052910707 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003422247 |
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| physical | II, 313 S. graph. Darst. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
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| spelling | Tas, Leendert G. van der Verfasser aut Harmonisation of financial reporting with a special focus on the European Community = Harmonisatie van de financiële verslaggeving door Leendert Gerardus van der Tas Harmonisatie van de financiële verslaggeving 1992 II, 313 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Rotterdam, Univ., Diss., 1992 Europäische Gemeinschaften (DE-588)35439-9 gnd rswk-swf EF EU eksternt regnskabsvæsen fjerde direktiv harmonisering regnskabslovgivning-EF regnskabsstandarder syvende direktiv Harmonisierung (DE-588)4125517-3 gnd rswk-swf Berichterstattung (DE-588)4005709-4 gnd rswk-swf Finanzierung (DE-588)4017182-6 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Gemeinschaften (DE-588)35439-9 b Finanzierung (DE-588)4017182-6 s Berichterstattung (DE-588)4005709-4 s Harmonisierung (DE-588)4125517-3 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003422247&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tas, Leendert G. van der Harmonisation of financial reporting with a special focus on the European Community = Harmonisatie van de financiële verslaggeving Europäische Gemeinschaften (DE-588)35439-9 gnd EF EU eksternt regnskabsvæsen fjerde direktiv harmonisering regnskabslovgivning-EF regnskabsstandarder syvende direktiv Harmonisierung (DE-588)4125517-3 gnd Berichterstattung (DE-588)4005709-4 gnd Finanzierung (DE-588)4017182-6 gnd |
| subject_GND | (DE-588)35439-9 (DE-588)4125517-3 (DE-588)4005709-4 (DE-588)4017182-6 (DE-588)4113937-9 |
| title | Harmonisation of financial reporting with a special focus on the European Community = Harmonisatie van de financiële verslaggeving |
| title_alt | Harmonisatie van de financiële verslaggeving |
| title_auth | Harmonisation of financial reporting with a special focus on the European Community = Harmonisatie van de financiële verslaggeving |
| title_exact_search | Harmonisation of financial reporting with a special focus on the European Community = Harmonisatie van de financiële verslaggeving |
| title_full | Harmonisation of financial reporting with a special focus on the European Community = Harmonisatie van de financiële verslaggeving door Leendert Gerardus van der Tas |
| title_fullStr | Harmonisation of financial reporting with a special focus on the European Community = Harmonisatie van de financiële verslaggeving door Leendert Gerardus van der Tas |
| title_full_unstemmed | Harmonisation of financial reporting with a special focus on the European Community = Harmonisatie van de financiële verslaggeving door Leendert Gerardus van der Tas |
| title_short | Harmonisation of financial reporting |
| title_sort | harmonisation of financial reporting with a special focus on the european community harmonisatie van de financiele verslaggeving |
| title_sub | with a special focus on the European Community = Harmonisatie van de financiële verslaggeving |
| topic | Europäische Gemeinschaften (DE-588)35439-9 gnd EF EU eksternt regnskabsvæsen fjerde direktiv harmonisering regnskabslovgivning-EF regnskabsstandarder syvende direktiv Harmonisierung (DE-588)4125517-3 gnd Berichterstattung (DE-588)4005709-4 gnd Finanzierung (DE-588)4017182-6 gnd |
| topic_facet | Europäische Gemeinschaften EF EU eksternt regnskabsvæsen fjerde direktiv harmonisering regnskabslovgivning-EF regnskabsstandarder syvende direktiv Harmonisierung Berichterstattung Finanzierung Hochschulschrift |
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