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| Author: | Street, D. Shaughnessy, K. |
| Title: | The quest for international accounting harmonization: a review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973-1997 |
| Journal: | International Journal of Accounting
1998 : VOL. 33:2, p. 179-210 |
| Index terms: | ACCOUNTING INTERNATIONAL HARMONIZATION |
| Language: | eng |
| Abstract: | For 1973 through 1997, the research examines the evolution of accounting standards to ascertain the extent of similarities and differences in financial reporting practices among the IASC and national standard setters in the US, UK, Canada, and Australia. Collective and individual efforts aimed at minimizing differences to achieve harmonization/compatibility are discussed. The impact of the IASC's modified philosophy for the 1990s is also investigated. |
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