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 Title
Journal of Accountancy
Journal ISSN
0021-8448
Volume
184
Issue
3
First Page
89
Last Page
91