search query: @author Cairns, D. / total: 8
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| Author: | Cairns, D. |
| Title: | Imperfect harmony |
| Journal: | Accountancy
1996 : MAY, VOL. 177:1233, p. 76-77 |
| Index terms: | ACCOUNTING INTERNATIONAL ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | Four German companies that adopted International Accounting Standards in 1994 should be congratulated for their achievement, but the differences in application give cause for concern. The main changes in accounting policies that these companies made are summarised in the panel. There were fewer changes than might have been expected, but the companies have been moving towards internationally-accepted accounting principles for many years. |
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