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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)

Ronald A. Dye, Shyam Sunder

Date Published

2001

Citations

Dye, A. Ronald, and Shyam Sunder. 2001. Why Not Allow FASB and IASB Standards to Compete in the U.S.?. Accounting Horizons. 15(3): 257-271.

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