A discussion on the role of classification systems.
Written in 2003; 1,150 words; 10 sources; MLA; $ 39.95
Paper Summary:
This paper provides a brief review of proposals to develop a classification system for the categorization of national accounting systems. The paper uses the United Kingdom and the United States to illustrate the effectiveness of such systems in developing and understanding the accounting regimes in different countries.
From the Paper:
"The increasing globalization of economic activity has demonstrated a need for coherence in accounting standards. The efforts to develop such coherence referred to most often ..."
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