Accounting systems are analysed from a theoretical perspective using mathematical methods of analysis and proof, supplemented by numerical illustrations. Earlier work which applied to capital maintenance systems, is developed and extended to encompass full accounting systems, which include...

The central concern of this paper is the international harmonization of financial accounting standards, and, in particular, the respective roles in this process of the EU, the IASC and national standard setters. The institutional framework, historical background and current achievements of...

This paper discusses the IASB's process of developing accounting standards for adoption by listed companies within the European Union. Issues addressed include the structure of the IASB, its role as a global standard setter and its programme. Particular attention is given to two topics that are...