Department

School of Accountancy

Document Type

Article

Publication Date

5-2002

Abstract

Discusses the obstacles to international accounting standards convergence. Effort of the International Accounting Standards Committee (IASC) to promote to convergence theme; Comparison between the convergence frameworks of the U.S. Securities and Exchange Commission and the Financial Accounting Standards Board; Sections of the 'Framework for the Preparation and Presentation of Financial Statements' document issued by the IASC.

Journal

CPA Journal

Journal ISSN

0732-8435

Volume

72

Issue

5

First Page

20

Last Page

24

Included in

Accounting Commons

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