Response to the SEC concepts release on international accounting standards

Accounting Horizons

Volumn 14, Issue 4, 2000, Pages 489-499

  Wahlen, James M ^a   Boatsman, James R ^a   Herz, Robert H ^a   Jonas, Gregory J ^a   Palepu, Krishna G ^a   Ryan, Stephen G ^a   Schipper, Katherine ^a   Schrand, Catherine M ^a   Skinner, Douglas J ^a  

^a NONE

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EID: 15044347280     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2000.14.4.489     Document Type: Note

References (4)

1. AAA Financial Accounting Standards Committee. 1999. Shaping IASC for the future. Accounting Horizons 13 (December): 443-452.
2. Financial Accounting Standards Board (FASB). 1999. The IASC-U.S. comparison project: A report on the similarities and differences between IASC Standards and U.S. GAAP. Norwalk, CT: FASB.
3. R. Ball, A. Robin, and J. Wu. 2000. Incentives versus standards: Properties of accounting income in four East Asian countries, and implications for acceptance of IAS. Working paper, University of Rochester.
4. G. Pownall, and K. Schipper. 1999. Implications of accounting research for the SEC's consideration of international accounting standards for U.S. securities offerings. Accounting Horizons 13 (September).