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Will core global standards miss the boat?

Article Abstract:

The approval of two standards at the International Accounting Standards Committee board meeting, IAS33, Earnings Per Share and IAS14, Segment Reporting, is discussed.

Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1997
Reports, Accounting Standards Committee

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US SEC makes no promises: To be accepted, IASs must have the same credibility and integrity as US standards

Article Abstract:

The acceptance of the International Accounting Standards and their use in cross-border securities offerings, is considered.

Author: Levitt, Arthur, Jr.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1997

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Subjects list: Standards, Accounting
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