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| Author: | Schipper, K. |
| Title: | Accounting research and the potential use of international accounting standards for cross-border securities listings |
| Journal: | British Accounting Review
2000 : SEP, VOL. 32:3, p. 243-256 |
| Index terms: | ACCOUNTING RESEARCH ACCOUNTING STANDARDS USA |
| Language: | eng |
| Abstract: | This paper discusses several implications of empirical-archival accounting research for the possible use of a single set of financial reporting standards (International Accounting Standards, or IAS) for cross-border listing and capital raising. The context of this discussion is the US Securities and Exchange Commission's (SEC) impending decision about the conditions under which financial statements of non-US firms prepared using IAS will be acceptable in the US for capital raising and listing on securities exchanges. |
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