Title

Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization

Document Type

Article

Publication Date

Summer 1990

Abstract

This study discusses practical approach to international accounting conceptualization, reviews literature on international accounting harmonization, and highlights possible reasons for the weak adherence to international accounting standards. It compares specific requirements of the Security Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Committee, Organization for Economic Cooperation & Development, European Economic Community, and the United Nations, on the disclosure of international operations of multinational enterprises in order to determine the degree to which these requirements are similar and by inference, the probably contribution to harmonization.

Publication Name

Journal of Applied Business Research

Volume Number

6

First Page

26

Last Page

39

Issue Number

3

DOI

http://dx.doi.org/10.19030/jabr.v6i3.6287