The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973-1997

International Journal of Accounting

Volumn 33, Issue 2, 1998, Pages 179-209

  Street, Donna L ^a   Shaughnessy, Kimberley A ^a  

^a JAMES MADISON UNIVERSITY   (United States)

Author keywords

Accounting standard setting process; Anglo american accounting model; G4+1; Harmonization; IASC; International accounting standards

Indexed keywords

EID: 0007011674     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(98)90026-7     Document Type: Article

References (5)

1. Adams, J. B. and C. J. Montesi. 1995. Major Issues Related to Hedge Accounting: AASB, AcSB, ASB, FASB and IASC.
2. _. 1995c. "Comments Invited: Accounting for Tax." Inside Track, (April): 1.
3. _. 1996a. "Derivatives and Other Financial Instruments." Inside Track, (July): 2-3.
4. _. 1997b. "Other Current Projects." Inside Track, (January): 3.
5. _. 1997c. "Other Current Projects." Inside Track, (April): 3.