School of Accountancy
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.
Campbell, Jane E., Heather M. Hermanson, and John P. McAllister. "The High Road." CPA Journal 72.5 (2002): 20-24.