A report on international harmonisation: what's in it for standard-setters?

Article Abstract:

Some question what benefits come to standard-setters from international harmonization. Three international accounting standard-setters, Ken Spencer, Professor Robert Swieringa and April Mackenzie, have commented on this issue at the 1997 Accounting Standards Forum. All supported efforts to reach harmonization and indicated national standard-setters could benefit, but noted caution could be of value in some areas. If US regulators do not accept IASC standards, success of current harmonization efforts is unlikely.

Standards, International Accounting Standards Board

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Usefulness of international accounting topics to organisations involved in international business

Article Abstract:

Executives from 91 Australian organizations who are involved in international business evaluated the usefulness of 14 topics in international accounting courses in relations to their business operations and goals. These executives ranked 'international monetary system and exchange rates,' 'foreign currency transactions,' and 'foreign currency translation as their top three picks.

Surveys, Corporations, Executives

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Disclosure and choice of accounting policies: the case of cross-border mergers

Article Abstract:

The author uses case studies to illustrate the necessity to understand the accounting policies involved in international mergers.?

Accounting Methods, World, Reporting & Disclosure, Capital funds & cash flow, Case studies, Acquisitions and mergers, Accounting and auditing, Disclosure (Securities law), Financial statements

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