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Harmonizing the notes in the UK and France: a case study in de jure harmonization

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  • R. H. Parker

Abstract

This paper provides a case study of the process of de jure harmonization of financial reporting by examining the extent to which in the UK and France the regulations relating to the notes on the accounts (annexe) have been harmonized by the Fourth and Seventh Company Law Directives of the European Union and 'deharmonized' by other regulations. It looks at the requirements of the directives in relation to the notes and the reactions in the two countries to those requirements. It examines a number of areas in which implementation of the directives has been different, viz. consolidated financial statements; exemptions and extensions; financial statement formats; accounting policies; true and fair view; and tax. Finally, it explores the problem of readability and understandability and the choice between disclosure in the notes and disclosure elsewhere.

Suggested Citation

  • R. H. Parker, 1996. "Harmonizing the notes in the UK and France: a case study in de jure harmonization," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 317-337.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:2:p:317-337
    DOI: 10.1080/09638189600000019
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    Cited by:

    1. Eberhartinger, Eva L. E., 1999. "The Impact of Tax Rules on Financial Reporting in Germany, France, and the UK," The International Journal of Accounting, Elsevier, vol. 34(1), pages 93-119.
    2. Rep Ana, 2021. "Notes to the Financial Statements: Current State and Improvement," Business Systems Research, Sciendo, vol. 12(2), pages 60-78, December.
    3. Jiří Strouhal & Marie Paseková & Libuše Müllerová, 2011. "Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 39-59.

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