Harmonisation of accounting standards: disclosure policies and practices of european commercial banks

• ABSTRACT
  
  • Key words: financial reporting, policies and practices, European banks
    
• ACKNOWLEDGEMENT
  
• Chapter 1
  
• 1. INTRODUCTION
  
  • 1.1 BACKGROUND
    
  • 1.2 CONCEPTUAL FRAMEWORK
    
  • 1.3 FORCES AND PRESSURES FOR ACCOUNTING HARMONIZATION
    
  • 1.4 PROBLEM STATEMENT
    
  • 1.5 OBJECTIVE OF THE STUDY
    
  • 1.6 SIGNIFICANCE OF THE STUDY
    
• Chapter 2
  
• 2. LITERATURE REVIEW
  
  • 2.1 REPORTING POLICIES AND PRACTICES VS REGULATIONS
    
    • 2.1.1 The Influence Of Culture
      
  • 2.2 HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS
    
    • 2.2.1 What Is Accounting Harmonization
      
    • 2.2.2 Accounting Areas With Differing Accounting Policies
      
    • 2.2.3 Practical Differences In Accounting Development and Annual Accounts -An EC Perspective
      
    • 2.2.4 The Role Of Different Pressure Groups On Accounting Harmonization Among EC States
      
    • 2.2.5 International Quasi-Governmental Bodies
      
    • 2.2.6 Investors, Analyst And The Stock Markets
      
    • 2.2.7 Employees And Trade Unions
      
    • 2.2.8 Credit Institutions
      
    • 2.2.9 Accountants, Auditors and the General Public
      
  • 2.3 THE ISSUE OF TRANSPARENCY IN ACCOUNTING INFORMATION
    
• Chapter 3
  
• 3. METHODOLOGY OF STUDY
  
  • 3.1 RESEARCH STRATEGY
    
  • 3.2 CASE STUDY STRATEGY
    
  • 3.3 CHOICE OF COUNTRIES
    
  • 3.4 CHOICE OF CASE STUDY AND SCOPE OF THE SURVEY
    
  • 3.5 CHOICE OF BANKS
    
  • 3.5 DATA AND INFORMATION COLLECTION
    
  • 3.6 LITERATURE REVIEW
    
  • 3.7 VALIDITY
    
• Chapter 4
  
• 4 ACCOUNTING POLICIES AND PRACTICES
  
  • 4.1 THE SWEDISH ACCOUNTING
    
    • 4.1.1 FöreningsSparbanken
      
    • 4.1.2 Skandinaviska Enskilda Banken (S.E.B.)
      
  • 4.2 THE GERMANIC ACCOUNTING
    
    • 4.2.1 Dresdner Bank AB
      
    • 4.2.2 Deutsche Bank Ab
      
  • 4.3 THE BRITISH ACCOUNTING
    
    • 4.3.1 HSBC Bank
      
    • 4.3.2 Barclays Bank Plc.
      
      • Presentation Of Financial Statements
        
      • Measurement Practice
        
      • Consolidation Accounting
        
• Chapter 5
  
  • 5.1 ANALYSIS
    
    • Presentation Of Financial Statements
      
  • 5.2 SUMMARY OF FINDINGS
    
• Chapter 6
  
  • 6.1 CONCLUSION
    
  • 6.2 CONCLUDING NOTE
    
  • 6.3 LOOKING TO THE FUTURE
    
• REFERENCES
  
  • Chikako Ozu, «Epidemiological Aspect of Accounting Systems: International Transfer of Accounting Technology in the French Speaking World», Accounting, auditing and accountability journal, (Apira 98) paper No. 68, 5th August.
    
  • FöreningsSparbanken Ab
    
  • World wide web-sites