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| Author: | Tarca, A. |
| Title: | International convergence of accounting practices: choosing between IAS and US GAAP |
| Journal: | Journal of international financial management & accounting
2004 : SPRING, VOL. 15:1, p. 60-91 |
| Index terms: | Accounting standards |
| Language: | eng |
| Abstract: | The study demonstrates for managers and regulators that there is considerable support for 'international' standards, and that choice of IAS or US GAAP relates to specific firm characteristics which differ according to a firm's country of origion. Most use of 'international' standards reflects individual countries' institutional frameworks, confirming the key role of national regulators and standard setters in assisting companies to achieve more comparable international reporting. |
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