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| Acknowledgements | |
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| Introduction: In Search of European Accounting | |
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| The 1947 French Accounting Plan: Origins and Influences on Subsequent Practice | |
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| French Accounting Thought from 1970 to 1982 as Reflected in the Evolution of the Plan Comptable General | |
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| The Evolution of Accounting Chart Models in Europe from 1900 to 1945: Some Historical Elements | |
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| Origins of the Plan Comptable General: A Study in Cultural Intrusion and Reaction | |
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| French Accounting Theorists of the Twentieth Century | |
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| The Evolution of Auditing and the Independent Auditor in France | |
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| Harmonization of Accounting in France and Britain: Some Evidence | |
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| Funds-Flow Statements and Cash-Flow Accounting in France: Evolution and Significance | |
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| Managerial Accounting in France: Overview of Past Tradition and Current Practice | |
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| Eugen Schmalenbach (1873-1955) | |
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| Germany | |
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| The State of the Art in German Accounting | |
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| True and Fair View: A European and a German Perspective | |
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| The Relationship of Financial and Tax Accounting in Germany: A Major Reason for Accounting Disharmony in Europe | |
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| What is the Future of Mutual Recognition of Financial Statements and is Comparability Really Necessary? | |
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| The Development of Managerial Accounting in Germany: A Historical Analysis | |
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| Organising the Profession: A Theoretical and Historical Examination of the Development of the Major Accountancy Bodies in the U.K. | |
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| Introduction: The True and Fair View in British Accounting | |
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| Corporate Governance and the Regulation of Financial Reporting | |
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| A Political History of Goodwill in the U.K.: An Illustration of Cyclical Standard Setting | |
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| Financial Reporting: Current Problems and Their Implications for Systematic Reform | |
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| Developments in the Structure of Financial Reporting Regulation in the United Kingdom | |
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| Profit and Prophets - Law and Accountancy Practice on the Timing of Receipts - Recognition Under the Earnings Basis (Schedule D, Cases I and II) | |
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| Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the U.K., 1914-1925 | |
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| Accounting and Auditing in Switzerland | |
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| Latest Developments in Swiss Regulation of Financial Reporting | |
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| Accounting Change in Italy: Fresh Start or Gattopardo's Revolution? | |
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| Setting Accounting Standards in the Netherlands | |
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| An Accounting Court: The Impact of the Enterprise Chamber on Financial Reporting in the Netherlands | |
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| The English Language Equivalent of "Geeft Fen Getrouw Beeld" | |
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| The Regulation of Financial Reporting: Historical Development and Policy Recommendations | |
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| A History of Philips' Accounting Policies on the Basis of its Annual Reports | |
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| Beyond the Audit Expectations Gap: Learning from the Experiences of Britain and Spain | |
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| Identification of Accounting Problems Arising during Privatization and their Solution | |
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| Perestroika and Soviet Accounting: From a Planned to a Market Economy | |
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| Financial Reporting by Polish Listed Companies for 1991 | |
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| Name Index | |