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| Author: | Street, D. L. Nichols, N. B. Gray, S. J. |
| Title: | Assessing the acceptability of international acoounting standards in the US: an empirical study of the materiality of the US GAAP reconciliations by Non-US companies complying with IASC standards |
| Journal: | The International Journal of Accounting
2000 : VOL. 35: 1, p.27-63 |
| Index terms: | Accounting standards Accounting principles Incomes Companies USA |
| Language: | eng |
| Abstract: | With the International Accounting Standards Committee (IASC) reaching the completion of its core standards program, the International Organization of Securities Commissions (IOSCO) is considering its response to the IACS's application for endorsement of International Accounting Standards (IASs). This issue is explored by an empirical study of US Generally Accepted Accounting Principles (US GAAP) reconciliations by non-US companies complying with IASC standards. |
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