Convergences and cooperation
Article Abstract:
Issues concerning the primary differences between International Accounting Standards and the UK GAAP are discussed, with focus on the advancement of UK accounting standards over their international counterparts. A discussion of the growing convergence and the increasing co-operation between standard-setting groups is also presented.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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IAS lite is alive and well
Article Abstract:
In 2000, the endorsement of International Accounting Standards (IASs), and other IAS-related issues, by the international regulatory organisation, IOSCO, has been undermined by poor compliance with the IASs. The IAS Survey 2000 confirms that listed companies vary in their compliance with the IASs in company financial statements.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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Waving a different flag
Article Abstract:
The similarities and differences between International Accounting Standards (IAS) and US GAAP are examined. The role of US GAAP in setting international standards in accounting processes and reporting is highlighted.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
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