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| Author: | Gorelik, G. |
| Title: | The setting of accounting standards: Canada, the United Kingdom, and the United States |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:2, p. 95-122 |
| Index terms: | USA CANADA UNITED KINGDOM ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | The paper is a comparative study of the quest for viability by the Accounting Standards Committee in Canada, the Accounting Standards Committee in the United Kingdom, and the Financial Accounting Standards Board in the United States. It also attempts to identify some of the major factors that have contributed to a recent restructuring of Accounting Standards Committees as Accounting Standards Boards in Canada and the United Kingdom. |
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