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Research Details
Why Not Allow FASB and IASB Standards to Compete in the U.S.?, Accounting Horizons
Abstract
Comments on the occurrence of competition into the accounting standard-setting process in the U.S. Analysis of the data concerning the status quo between Financial Accounting Standard Board and International Accounting Standards Board; Experimentation cost in standard setting; Protection of corporations against capture of regulatory body.
Type
Article
Author(s)
Date Published
2001
Citations
. 2001. Why Not Allow FASB and IASB Standards to Compete in the U.S.?. Accounting Horizons.(3): 257-271.
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