Twenty Years of International Accounting Harmonization (notice n° 144452)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01098cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024024.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Simon, Claude |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Twenty Years of International Accounting Harmonization |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 99 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | During the past twenty years, the hoses of accounting have been challenged. As a consequence, international accounting harmonization has become less and less simple. The different “actorsâ€? have tended to adopt various strategies, which could make even more complex the process. Two elements should have a great impact on the future of harmonization : the attitude of big companies towards new IASC standards and the attitude of the SEC. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IOSCO |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting harmonization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IASC |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Stolowy, Hervé |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 5 | 3 | 1999-12-01 | p. 45-60 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1999-3-page-45?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1999-3-page-45?lang=en</a> |
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