On the myth of "anglo-saxon" financial accounting

International Journal of Accounting

Volumn 35, Issue 4, 2000, Pages 539-557

  Alexander, David ^a,b   Archer, Simon ^a,b  

^a UNIVERSITY OF BIRMINGHAM   (United Kingdom)

^b UNIVERSITY OF SURREY   (United Kingdom)

Author keywords

Anglo Saxon; Financial reporting; IASC; Myth

Indexed keywords

EID: 0003199159     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0020-7063(00)00078-9     Document Type: Article

References (5)

1. Accountancy. 1997. SEC Miffed at UK Victory. London: ICAEW, p. 17 (August).
2. Accountancy. 1998. Standards Upset in US. London: ICAEW, p. 20 (March).
3. AICPA. 1992. "The Meaning of 'Present Fairly in Accordance with Generally Accepted Accounting Principles' in the Independent Auditor’s Report." Statement of Auditing Standards No. 69. New York: AICPA.
4. Alexander, David. 1999. "A Benchmark for the Adequacy of Published Financial Statements." Accounting and Business Research, 29(3). London: ICAEW.
5. Alexander, David and Simon Archer. 1998a. "On the 'True and Fair View' in Financial Reporting; A Philosophical Analysis and Critique." Paper presented at EAA Congress, Antwerp, 6-8 April.