EC Accounting Harmonisation: An Empirical Study of Measurement Practices in France, Germany and the UK

1 December 1992

journal article
research article
Published by Taylor & Francis in Accounting and Business Research

Vol. 23 (89) , 49-58
https://doi.org/10.1080/00014788.1992.9729860

Abstract

This research attempts to assess the extent to which accounting measurement practices in France, Germany and the UK are currently harmonised in the context of the major effort that has been made to promote EC accounting harmonisation. The statistical tests show that there are significant differences between France, Germany and the UK in respect of all the practices evaluated. Furthermore, the I-indices used to measure the overall level of international accounting harmony across the three countries indicate a wide and relatively low range of values.

Keywords

This publication has 4 references indexed in Scilit:

Compliance by US corporations with IASC standards
The British Accounting Review, 1990
Measuring International Harmonization and Standardization
Abacus, 1990
Measuring Harmonisation of Financial Reporting Practice
Accounting and Business Research, 1988
International Financial Reporting
Published by Springer Nature ,1984