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| Tekijä: | Buchanan, F. R. |
| Otsikko: | International Accounting Harmonization: Developing a Single World Standard |
| Lehti: | Business Horizons
2003 : MAY-JUN, VOL. 46:3, p. 61-70 |
| Asiasana: | ACCOUNTING INTERNATIONAL ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | Decision makers recognize the need to understand financial documents with transparency and clarity. So accounting rules are in the process of converging to a single international standard. This involves two dominant formats: the US ÑÀÀÐ and the International Financial Reporting Standards. A sports comparison in professional football is the American style of a highly detailed rulebook that is structured like a legal system, while the International Football Association operates with less than half as many rules, leaving referees great latitude in making judgments on the field. In accounting, the primary question is determining how much detail is necessary. |
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