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Article: The Development of Internationally Acceptable Accounting Standards: A Universal Language for Finance in the 21st Century?

TitleThe Development of Internationally Acceptable Accounting Standards: A Universal Language for Finance in the 21st Century?
Authors
Issue Date1999
Citation
Securities Regulation Law Journal, 1999, v. 27 n. 3, p. 324-365 How to Cite?
AbstractThis article examines the efforts of the European Union, the International Organization of Securities Commissions, and the International Accounting Standards Committee to develop and harmonize international accounting standards. It details the conflicts between domestic and international standards and discusses the prospect for successful adoption and usage of these standards.
Persistent Identifierhttp://hdl.handle.net/10722/155967
ISSN
2015 Impact Factor: 0.081
2006 SCImago Journal Rankings: 0.101
References

 

DC FieldValueLanguage
dc.contributor.authorSteinberg, MIen_US
dc.contributor.authorArner, DWen_US
dc.contributor.authorOlive, CDen_US
dc.date.accessioned2012-08-08T08:39:16Z-
dc.date.available2012-08-08T08:39:16Z-
dc.date.issued1999en_US
dc.identifier.citationSecurities Regulation Law Journal, 1999, v. 27 n. 3, p. 324-365en_US
dc.identifier.issn0097-9554en_US
dc.identifier.urihttp://hdl.handle.net/10722/155967-
dc.description.abstractThis article examines the efforts of the European Union, the International Organization of Securities Commissions, and the International Accounting Standards Committee to develop and harmonize international accounting standards. It details the conflicts between domestic and international standards and discusses the prospect for successful adoption and usage of these standards.en_US
dc.languageengen_US
dc.relation.ispartofSecurities Regulation Law Journalen_US
dc.titleThe Development of Internationally Acceptable Accounting Standards: A Universal Language for Finance in the 21st Century?en_US
dc.typeArticleen_US
dc.identifier.emailArner, DW:dwarner@hkucc.hku.hken_US
dc.identifier.authorityArner, DW=rp01237en_US
dc.description.naturelink_to_subscribed_fulltexten_US
dc.identifier.scopuseid_2-s2.0-0033262885en_US
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-0033262885&selection=ref&src=s&origin=recordpageen_US
dc.identifier.volume27en_US
dc.identifier.issue3en_US
dc.identifier.spage324en_US
dc.identifier.epage365en_US
dc.identifier.scopusauthoridSteinberg, MI=7401966727en_US
dc.identifier.scopusauthoridArner, DW=15046436800en_US
dc.identifier.scopusauthoridOlive, CD=7006009705en_US

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