An American view on CLERP

Australian Accounting Review

Volumn 8, Issue 16, 1998, Pages 3-8

  Zeff, Stephen A ^a  

^a RICE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84920857402     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.1998.tb00083.x     Document Type: Article

References (16)

1. Australian Accounting Standards Board (AASB), 1997, Annual Report 1996-97, AASB, Caulfield, Victoria.
2. Australian Accounting Standards Board and the Public Sector Accounting Standards Board of the Australian Accounting Research Foundation (AASB/PSASB), 1996, “International Harmonisation Policy”, Policy Statement 6, AASB/PSASB, Caulfield, Victoria.
3. Bloomer, C., (ed), 1996, The IASC-U.S. Comparison Project: A Report on the Similarities and Differences between IASC Standards and U.S. GAAP., Financial Accounting Standards Board, Norwalk, Connecticut.
4. Cochrane, J.L., J.E. Shapiro., and J.E. Tobin., 1996, “Foreign Equities and U.S. Investors: Breaking Down the Barriers Separating Supply and Demand”, Stanford Journal of Law, Business & Finance, Vol. 2, No. 2, pp. 241-63.
5. Companies and Securities Advisory Committee, 1997, “Commentary on CLERP Paper No. 1: Accounting Standards”.
6. Fanto, J.A., and R.S. Karmel., 1997, “A Report on the Attitudes of Foreign Companies Regarding a U.S. Listing”, Stanford Journal of Law, Business & Finance, Vol. 3, No. 1, pp. 51-83.
7. Gilpin, K.N., 1994, “The S.E.C. is Welcoming Foreign Stocks, But Will They Come?" The New York Times, 3 May, p. D10.
8. Hunt, I.C. Jr., 1998, “A Call for Research on SEC Initiatives, " SEC Webpage, 17 August.
9. Morgan Stanley Dean Witter, 1998, “Apples to Apples: Accounting for Value in World Markets”, Morgan Stanley Dean Witter, New York, 6 February.
10. “NYSE Chief Complains that Standards Deter Foreign Companies”, 1996, Corporate Accounting International, June p. 4.
11. Report of the Study on Establishment of Accounting Principles (The Wheat Report), 1972, Establishing Financial Accounting Standards, American Institute of Certified Public Accountants, New York.
12. Securities and Exchange Commission, 1997, “Report on Promoting Global Preeminence of American Securities Markets”, pursuant to section 509(5) of the National Securities Markets Improvement Act of 1996.
13. Spencer, K., 1998, “The View from the AASB: Take It Easy, Get It Right”, Australian Accountant, Vol. 68, No. 2, pp. 20-2.
14. Tokar, M.B., 1998, “What Is Going to Happen in the U.S.?" SEC Webpage, IASC Webpage, speech dated 10 March.
15. “Trustee Plan In Accounting Is Approved”, 1996, The New York Times, 9 July, p. C16.
16. van Riper, R., 1994, Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process, Quorum Books, Westport, Connecticut.