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Update: Harmonizing international accounting standards
Author(s) -
Rouse Robert W.
Publication year - 1998
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090410
Subject(s) - accounting , business , accounting standard , currency , mark to market accounting , government (linguistics) , financial accounting , accounting information system , economics , philosophy , monetary economics , linguistics
As efforts to adopt the euro as a common European currency progress, government and private standards setters have not been idle. They have been moving to “harmonize” global accounting standards. What has been happening? And where do U.S. standards setters stand?