ABSTRACT
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
TABLE OF CONTENTS
part 1|38 pages
European accounting harmonization and the Seventh Directive
part 2|201 pages
Comparative European group accounting after the Seventh Directive
part 3|54 pages
Group accounting in some major countries outside the European Community
part 4|83 pages
International group accounting issues
chapter 22|20 pages
Seeking complementarity between segment and consolidated reports
part 5|25 pages
Measuring international accounting harmonization