Sinossi
This reference details the emerging international accounting standards vital to the contemporary global economy. Harmonization of accounting standards is receiving greater attention, with continuing developments in Eastern Europe, the evolution of the EEC, the need for greater comparability, the advances in technology and communications, and the cross-border trade initiatives. The International Accounting Standards Committee (IASC) is now the sole body with authority to issue international accounting standards, hence the significance of this important annual reference.
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