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How will fast‐approaching global accounting standards affect U.S. firms?
Author(s) -
Danaher Mitchell A.,
Hunt Herbert G.
Publication year - 1999
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/(sici)1097-0053(199921)10:3<73::aid-jcaf7>3.0.co;2-y
Subject(s) - accounting , accounting standard , financial accounting , business , mark to market accounting , affect (linguistics) , fund accounting , generally accepted auditing standards , international financial reporting standards , accounting information system , linguistics , philosophy
After nearly a decade of debate, it looks like global accounting standards are now inevitable. If international standards are accepted for cross‐border security filings, how will it affect U.S. accounting standards and securities regulation? And can the International Accounting Standards Committee (IASC) effectively harmonize global accounting standards? © 1999 John Wiley & Sons, Inc.