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| Author: | Graham, R. Chin-Hsin |
| Title: | Taiwan and international accounting standards: a comparison |
| Journal: | International Journal of Accounting Education and Research
1995 : VOL. 30:2, p. 149-167 |
| Index terms: | INTERNATIONAL ACCOUNTING ACCOUNTING STANDARDS TAIWAN |
| Language: | eng |
| Abstract: | This study examines the recent development of accounting standards in Taiwan to determine their conformity to International Accounting Standards. The results of the comparison indicate that Taiwanese Generally Accepted Accounting Principles are increasingly in conformity with international Accounting Standards. The results suggest that Taiwan considers International Accounting Standards in the development of its accounting standards and that international Accounting Standards are applicable to the formation of accounting standards in an economically developing country. |
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