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| Author: | Taylor, S. L. |
| Title: | International accounting standards : An alternative rationale. |
| Journal: | Abacus
1987 : SEP, VOL. 23:2, p. 157-171 |
| Index terms: | ACCOUNTING STANDARDS REGULATIONS PROFESSIONALIZATION |
| Language: | eng |
| Abstract: | The article gives an alternative introduction to International Accounting Standards Committee (IASC) which is one of the agencies behind International Accounting Standards.The aim is to explain why the output of the IASC takes the form that it does.This knowledge helps us understand better the standard setting process and it gives us an explanation why we have such standards and organizations. |
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