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| Author: | Chamisa, E. |
| Title: | The relevance and observance of the IASC standards in developing countries and the particular case of Zimbabwe |
| Journal: | International Journal of Accounting
2000 : VOL. 35:2, p. 267-288 |
| Index terms: | DEVELOPING COUNTRIES HARMONIZATION INTERNATIONAL ACCOUNTING |
| Language: | eng |
| Abstract: | An important outgrowth of the International Accounting Standards Committee's (IASC) international accounting harmonization program is the adoption of its standards by a considerable and increasing number of accounting professional bodies in developing countries. This has taken place against the backdrop of academic arguments suggesting that the IASC standards are irrelevant and/or even harmful to these countries. |
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