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- Title
Significant Differences: GAAP and IAS.
- Authors
Heffes, Ellen M.
- Abstract
The article refers to the "GAAP 2001" international survey of accounting practices and mentions the convergence of generally accepted accounting principles (GAAP) and International Accounting Standards (IAS). The survey found that one-third of the 62 countries surveyed were actively supporting changes to national requirements that hindered convergence. The differences between GAAP and IAS were significant in half of the countries. Convergence with IAS requires coordination in government, public, and private sectors. The availability of the report on the Web is mentioned.
- Subjects
ACCOUNTING standards; INTERNATIONAL accounting standards; ECONOMIC convergence; PUBLIC sector; PRIVATE sector; SURVEYS; ACCOUNTING methods
- Publication
Financial Executive, 2002, Vol 18, Issue 3, p16
- ISSN
0895-4186
- Publication type
Article