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The Evolutional Progress and Theoretical Explaination of European Accounting Harmonisation

Author: ChenFeng
Tutor: XieHuoBao
School: Wuhan University
Course: Accounting
Keywords: European Union Accounting Harmonisation Institution Development Accounting Internationalization
CLC: F234.5
Type: Master's thesis
Year: 2005
Downloads: 176
Quote: 2
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Abstract


The trend of globalisation is increasingly strenthened some international organisations such as WTO and World Bank is pushing the trend.Accounting is playing an important role in the process of globalisation as an world-universal commercial language and at the same time the involvers are having a higher demand for it. Globalisation is to lead to the integration of international capital market.Financial information is the basis on which all market entities come terms with each other,which has influence on efficient desposition of global resources.Thus corporations of transnational finance are required to provide fair and comparative finace information.As a result,accounting international harmonisation has been a undevadable realistic question.Accounting standard international harmonisation has been the hot topic of accounting theory research recently.The essay combines EU accounting harmonisation,the succsessful model of regional accounting harmonisation, and new institutional property economics.On one hand,it introduces the background and progressive process of EU accounting harmonisation,on the other hand,it analyses the incentive ,progress and outcomes of it.The essay can be divided into 5 parts.The first is introduction,setting out the background , significance ,contents of research and main innovations.The second introduced several related theories,including institutional development theory and international interdependence theory , which are the basis on which EU accounting harmonisation is analysed.The third part described the progressive process of EU accounting harmonisation in detail , which happens with the integration of politics and economy ,having the nature of progressiveness.At first this part introduces the developing process of EU and analyses the background of EU accounting harmonisation.Secondly it sets out the effort and the achievement made.Thirdly it points out the obstacles of the proess and explain the issue.At last it sums up the future development trend of EU accounting harmonisation.The fourth part uses the related institutional economic theory to analyse the incentive ,and process and outcomes of EU accounting harmonisation.The fifth part sets out the reference meaning that EU accounting harmonisation has on Chinese accounting internationalization.

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CLC: > Economic > Economic planning and management > Accounting > A variety of accounting and bookkeeping > International Accounting
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