haku: @indexterm Accounting standards / yhteensä: 876
viite: 222 / 876
| Tekijä: | Carlson, P. |
| Otsikko: | Advancing the harmonisation of international accounting standards: Exploring an alternative path |
| Lehti: | International Journal of Accounting
1997 : VOL. 32:3, p. 357-378 |
| Asiasana: | INTERNATIONAL ACCOUNTING STANDARDS HARMONIZATION |
| Kieli: | eng |
| Tiivistelmä: | For two decades the IASC has been actively pursuing the goal of international accounting harmonization, but little progress has been made in achieving global uniformity in accounting. The cause of stagnation is the process used to mobilise the harmonisation. There has not been enough examination of the processes and structure of the IASC. Uniformity in reporting practices is unlikely unless alterations are made to the mobilisation mechanism. This study proposes a restructuring of the IASC and the adoption of the convention method as a means to remedy the flaws in the current process. |
SCIMA