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Update: The move toward international accounting standards
Author(s) -
Rouse Robert W.
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970080206
Subject(s) - accounting , business , accounting standard , management accounting , financial accounting , accounting information system
Past efforts to internationalize accounting have failed. But there is still a strong move to “harmonize” accounting standards, so U.S. CFOs had better pay attention. The author summarizes recent developments.