Harmonization

WORKING PAPERS No. 207 September 2002 International fib statement Standards: Opinions of U.S.-Based Global Companies by bloody shame Ellen Oliverio, Ph.D., certified public fibant, prof of be Lubin give lessons of phone line Pace University and Bernard H. Newman, Ph.D., certified public accountant Professor of Accounting Lubin School of note Pace University outside(a) ACCOUNTING STANDARDS: OPINIONS OF U.S.-BASED GLOBAL COMPANIES By bloody shame Ellen Oliverio, Ph.D., CPA and Bernard H. Newman, Ph.D., CPA Mary Ellen Oliverio is Professor of Accounting at the Lubin School of Business at Pace University. Bernard H. Newman is Professor of Accounting at the Lubin School of Business at Pace University. This paper was nimble for presentation at the American Accounting Association middle Atlantic Region, Baltimore, Maryland, April 25-27, 2002. ABSTRACT Do global companies headquartered in the unite States believe that there is look on in having a single post of multinational chronicle standards for their financial reportage?

This is the question for which an answer was sought in an inquiry- found record undertaken in late summer 2001. The value of an international set of standards was highlighted with the acceptance of a new international construction for account statement standard setting and the establishment of the International Accounting Standards Board (IASB), which began functioning in May 2001. A random sample of 1 00 of the Fortune Global 500 companies that ! were U. S. found was selected to participate. The chief executive officer was addressed by gain and provided with a memorandum and inquiry form to forward to the mortal responsible for consolidated financial reporting in the company. ii subtopics were identified for inquiry. One was related to assessment of international invoice standards; the second to current global financial reporting...If you want to give out a full essay, order it on our website: BestEssayCheap.com

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