INTERNATIONAL ACCOUNTING STANDARD The overall objective of an International Accounting Standard is to contribute to the understanding of international standardization of financial accounting. This standardization would result in an increased cross border comparability of financial accounting information. More specifically, the objective is to investigate the processes of international accounting standard setting in order to learn more about the existence and nature of factors and forces promoting and impeding these processes. The primary reason for having …
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showed last 75 words of 1618 total
…Light. 01 April 2001. Coming to terms with International Accounting Standards. 28 April 2001. <http://library.northernlight.com/AA20010220020004065.html?cb=66&dx=1004&sc=0#doc> US Securities and Exchange Committee. RELEASE NOS. 33-7801, 34-42430; INTERNATIONAL SERIES NO. 1215. SEC Concept Release: International Accounting Standards. 28 April 2001. <http://www.sec.gov/rules/concept/34-42430.htm> US Securities and Exchange Committee. RELEASE NOS. 33-7801, 34-42430; INTERNATIONAL SERIES NO. 1215. SEC Concept Release: International Accounting Standards. 28 April 2001. http://www.sec.gov/rules/concept/34-42430.htm#P96_24709