Papers on "International Accounting Standards" and similar term paper topics

Paper #099109 :: International Accounting Standards
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This paper examines the need for a universal set of accounting standards.

Written in 2007; 3,559 words; 10 sources; MLA; $ 99.95

Paper Summary:

The paper discusses the many advantages of having one global set of accounting standards that would improve the quality of financial reports and investment decisions. The paper looks at the IAS or International Accounting Standards proposal that will determine one set of accounting standards. The paper concludes that if the United States were to impose a broad and ill-defined system of accounting standards, companies would challenge every standard, trying to define the system in their favor.

Outline:
Pros And Cons Of Having One Global Accounting Standard
Preparers, Users and Regulators of the International Accounting Standards
Types of Companies; Listed vs. Unlisted, Large v. Medium v. small, Domestic v. International, Public v. Private
Political Process of Standard Setting; Rules Based, Principal Based
Examples of Three Different Countries; Compare Their Accounting Practices
Conclusion

From the Paper:

"The new electronic interdependence recreates the world in the image of a global village." (McLuhan (1962 (1996, p. 31). There are many advantages of having one global set of accounting standards that will provide society with a crucial service not only in the United States, but in other countries as well. In recent years there has been shameful accounting methods used in which billions of dollars in retirement wealth and investments have had great financial losses. Because of these slanderous actions, the integrity and the ability to survive these accounting services have been questioned. Globalizing international trade by using a set of global accounting standards has had a tremendous effect in the way business is conducted. (Pagiavlas 1)"

Tags: global marketplace diversity foreign borders regulators financial reports

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