Choice Reviews Online · 2012 · 131 citations · 0 references
BusinessAccountancyAccountingFinancial AccountingGlobal GovernanceInternational AccountingAccounting HarmonizationAccounting RegulationComparative Accounting SystemsCross-border Financial ReportingInternational Financial Reporting StandardsMultinational Financial ReportingCross-border Accounting RegulationDiffusion Of Accounting StandardsInternational Financial Reporting Standard 2International Financial Reporting Standards ConvergenceNational Accounting StandardsNational Accounting SystemsStandardizationTransnational Financial Reporting
Contents: 1. Introduction: The Globalization of Accounting 2. Research on Transnational Accounting Standardization 3. Historical Background: Competing Regulatory Initiatives 4. Defining the Content of International Accounting Standards 5. Organizational Characteristics of the International Accounting Standards Board 6. The Role of Individuals and Organizations in Transnational Standard Setting 7. The Politics of Transnational Accounting Regulation References Index