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Article: The Development of Internationally Acceptable Accounting Standards: A Universal Language for Finance in the 21st Century?
Title | The Development of Internationally Acceptable Accounting Standards: A Universal Language for Finance in the 21st Century? |
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Authors | |
Issue Date | 1999 |
Citation | Securities Regulation Law Journal, 1999, v. 27 n. 3, p. 324-365 How to Cite? |
Abstract | This 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 Identifier | http://hdl.handle.net/10722/155967 |
ISSN | 2021 Impact Factor: 0.000 |
References |
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Steinberg, MI | en_US |
dc.contributor.author | Arner, DW | en_US |
dc.contributor.author | Olive, CD | en_US |
dc.date.accessioned | 2012-08-08T08:39:16Z | - |
dc.date.available | 2012-08-08T08:39:16Z | - |
dc.date.issued | 1999 | en_US |
dc.identifier.citation | Securities Regulation Law Journal, 1999, v. 27 n. 3, p. 324-365 | en_US |
dc.identifier.issn | 0097-9554 | en_US |
dc.identifier.uri | http://hdl.handle.net/10722/155967 | - |
dc.description.abstract | This 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.language | eng | en_US |
dc.relation.ispartof | Securities Regulation Law Journal | en_US |
dc.title | The Development of Internationally Acceptable Accounting Standards: A Universal Language for Finance in the 21st Century? | en_US |
dc.type | Article | en_US |
dc.identifier.email | Arner, DW:dwarner@hkucc.hku.hk | en_US |
dc.identifier.authority | Arner, DW=rp01237 | en_US |
dc.description.nature | link_to_subscribed_fulltext | en_US |
dc.identifier.scopus | eid_2-s2.0-0033262885 | en_US |
dc.relation.references | http://www.scopus.com/mlt/select.url?eid=2-s2.0-0033262885&selection=ref&src=s&origin=recordpage | en_US |
dc.identifier.volume | 27 | en_US |
dc.identifier.issue | 3 | en_US |
dc.identifier.spage | 324 | en_US |
dc.identifier.epage | 365 | en_US |
dc.identifier.scopusauthorid | Steinberg, MI=7401966727 | en_US |
dc.identifier.scopusauthorid | Arner, DW=15046436800 | en_US |
dc.identifier.scopusauthorid | Olive, CD=7006009705 | en_US |
dc.identifier.issnl | 0097-9554 | - |