This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement – the consolidated financia

This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the

The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have be

Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standar