Department

School of Accountancy

Document Type

Article

Publication Date

9-1997

Abstract

The article discusses about the accounting and audit standards in the United States, which is different from one country to another due to business practices, fiscal systems and the law regulating a company. The International Federation of Accountants and the International Accounting Standards Committee aimed to a have a consistency of audit and accounting standards around the world, although these diversities can easily identify a company's national origin and as a basis of the financial statements presentation.

Journal

Journal of Accountancy

Journal ISSN

0021-8448

Volume

184

Issue

3

First Page

89

Last Page

91

Included in

Accounting Commons

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