Comparative Accounting – Is It Still Relevant in Today’s Global Era of Convergence?

Comparative Accounting – Is It Still Relevant in Today’s Global Era of Convergence?

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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...

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Bibliographic Details
Main Authors: Wan Fuziraihan Wan Abdul Rahim, Shahrul Zariah Mastuki, Yusni Nawi, Ervina Alfan
Format: Article
Language:English
Published: Universiti Malaya 2009-12-01
Series:Asian Journal of Accounting Perspectives
Subjects:
comparative
ifrs
convergence
Online Access:https://ajap.um.edu.my/article/view/3648

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