Comparative Accounting – Is It Still Relevant in Today’s Global Era of Convergence?
This essay discusses the relevance of comparative accounting in the midst of convergence efforts championed by the international accounting standard setter – the International Accounting Standards Board (IASB). Obstacles to comparability in reference to respective countries’ various attributes, name...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Universiti Malaya
2009-12-01
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Series: | Asian Journal of Accounting Perspectives |
Subjects: | |
Online Access: | https://ajap.um.edu.my/article/view/3648 |