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Internationalization Of Accounting Standards For Consolidation - Japan: A Case Study
Part 1 of Paper
....paper will be to examine problems with internationalization
of accounting standards for consolidations on methods from an international
perspective - specifically, in the US and Japan. This is an especially timely
topic as standardization of financial markets is a prerequisite to international
free trade. Given the .... Part 2 of Paper
.... of standard setting. It has the largest standard
setting organization which is characterized by high standards of professionalism.
But, even the rules of the United States exhibit compromises between different
interests of a kind which could have reasonably been decided otherwise.
Furthermore, no unanimity exists among U.S. accountants about the merits of the
precise details of the compromises that have been struck. For example, the
recent discussion memorandum on consolidation outlines three d.... |
| Number of words: 2165 - Approximate pages: 8 |
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