August 2007

International Convergence of Accounting Practices: Choosing Between IAS and US GAAP

by: Ann Tarca
Abstract:
This study examines reporting practise of a sample of foreign listed and domestic-only listed companies from the United Kingdom, France, Germany, Japan, Australia to determine the extent to which companies are voluntarily using “international” standards. Two types of use of non national standards in the accounts presented to the public are considered: adoption [...]