The measurement of harmonisation and the comparability of financial statement items: within-country and between-country effects

Article Abstract:

European companies with shareholders from different nations have options available in terms of accounting policy. There has been little progress toward harmonization in the European Union (EU) in the areas of consolidated goodwill and deferment of taxation. There has been less progress in compatibility within countries than there has between countries. Directives from the European Commission have been flexible in these areas. A distinction should be made between legislation and what actually happens in these areas.

Economic policy, European Union

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An evaluation of the decision usefulness of cash flow statements by Australian reporting entities

Article Abstract:

Australia introduced a new accounting standard, AASB 1026, in 1991. The standard was issued by the Australian Accounting Standards Board and relates to cash flow statements. A survey of Australian companies has found that the standard receives support, and that cash flow is seen as a more useful measure than operating profit for assessing business performance. Cash flow data is seen as important for decision making and forecasting. Further research is needed in this area.

Finance, Corporations, Corporate finance

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Financial and external reporting research: the broadening corporate governance challenge: a comment

Article Abstract:

An opinion on the application of the corporate governance perspective for the examination of financial and external reporting is presented.

United Kingdom, Analysis, Corporate governance, Corporation reports, Company reports, Viewpoint essay

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