TITLE

The IASC comparability project: A cross-national

AUTHOR(S)
Salter, S.B.; Roberts, C.B.
PUB. DATE
July 1996
SOURCE
Journal of International Accounting, Auditing & Taxation;7/01/96, Vol. 5 Issue 1, p89
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Assesses the extent to which the financial reporting practices of 27 International Accounting Standards Board (IASC) countries agree with the final 10 revised international accounting standards. Reason for the standards being revised; Role of the IASC; Information on the Comparability Project; Determinants of its likely success or failure; Description of research questions; Methodology; Results of research; Implications of the results.
ACCESSION #
9611110013

 

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