IASC
David Cairns
Chapter Chapter 18 in Transnational Accounting, 1995, pp 1661-1767 from Palgrave Macmillan
Abstract:
Abstract The first significant attempt to harmonize international accounting practices was the establishment in 1967 of the Accountants’ International Study Group by representatives of certain professional accountancy bodies in Canada, the United Kingdom and the United States of America. The Group published a number of comparative studies of accounting and auditing requirements and practices in the three countries. The Group was wound up following the establishment of the International Accounting Standards Committee (IASC).
Keywords: Cash Flow; International Accounting Standard; Retirement Benefit; Taxable Profit; Related Party Transaction (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_18
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DOI: 10.1007/978-1-349-13233-1_18
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