The measurement of harmonization became a well-established area of academic research from the late 1980s, and the discerning selection of papers in this volume reveal a continuing interest in the topic by a large number of researchers.The coverage is divided into two parts. The first part concerns the measurement of harmonisation, and the second contains analysis of, and comment on, harmonization.

This authoritative new volume will be of great interest to all those concerned with the issue of harmonization in international accounting.