Matches in SemOpenAlex for { <https://semopenalex.org/work/W773389381> ?p ?o ?g. }
Showing items 1 to 66 of
66
with 100 items per page.
- W773389381 startingPage "333" @default.
- W773389381 abstract "Paul J. Ruttentan focuses upon the accounting regulation experience of the EEC countrtes. Canada. Japan and Australia, and how those experiences provide lessons for the U.S. accounting profession. After poinung out the differences between the accounting standards in these countries, Rutteman argues that harmonization of disparate national accounting principles, rather than standardization. is the most effective approach. Drawing upon the EEC, difficulties with harmonization are discussed. In particular, tre different economic backgrounds of the member states and the different development of accounting standards are highlighted as problems in harmonization. Rutteman concludes that development of internationally agreed upon accounting standards must rely upon adoption of broad principles and, only later, enactment of specific cookbook rles should occur." @default.
- W773389381 created "2016-06-24" @default.
- W773389381 creator A5063193035 @default.
- W773389381 date "1985-01-01" @default.
- W773389381 modified "2023-09-23" @default.
- W773389381 title "A COMPARATIVE VIEW OF ACCOUNTING REGULATIONS" @default.
- W773389381 hasPublicationYear "1985" @default.
- W773389381 type Work @default.
- W773389381 sameAs 773389381 @default.
- W773389381 citedByCount "0" @default.
- W773389381 crossrefType "journal-article" @default.
- W773389381 hasAuthorship W773389381A5063193035 @default.
- W773389381 hasConcept C121332964 @default.
- W773389381 hasConcept C121955636 @default.
- W773389381 hasConcept C128769094 @default.
- W773389381 hasConcept C144133560 @default.
- W773389381 hasConcept C163867264 @default.
- W773389381 hasConcept C17744445 @default.
- W773389381 hasConcept C188087704 @default.
- W773389381 hasConcept C199539241 @default.
- W773389381 hasConcept C24890656 @default.
- W773389381 hasConcept C2779962950 @default.
- W773389381 hasConcept C32235935 @default.
- W773389381 hasConcept C544937707 @default.
- W773389381 hasConceptScore W773389381C121332964 @default.
- W773389381 hasConceptScore W773389381C121955636 @default.
- W773389381 hasConceptScore W773389381C128769094 @default.
- W773389381 hasConceptScore W773389381C144133560 @default.
- W773389381 hasConceptScore W773389381C163867264 @default.
- W773389381 hasConceptScore W773389381C17744445 @default.
- W773389381 hasConceptScore W773389381C188087704 @default.
- W773389381 hasConceptScore W773389381C199539241 @default.
- W773389381 hasConceptScore W773389381C24890656 @default.
- W773389381 hasConceptScore W773389381C2779962950 @default.
- W773389381 hasConceptScore W773389381C32235935 @default.
- W773389381 hasConceptScore W773389381C544937707 @default.
- W773389381 hasIssue "3" @default.
- W773389381 hasLocation W7733893811 @default.
- W773389381 hasOpenAccess W773389381 @default.
- W773389381 hasPrimaryLocation W7733893811 @default.
- W773389381 hasRelatedWork W1491420852 @default.
- W773389381 hasRelatedWork W1509203040 @default.
- W773389381 hasRelatedWork W1555222877 @default.
- W773389381 hasRelatedWork W1866292835 @default.
- W773389381 hasRelatedWork W1976862302 @default.
- W773389381 hasRelatedWork W2054858532 @default.
- W773389381 hasRelatedWork W2137950437 @default.
- W773389381 hasRelatedWork W2163889225 @default.
- W773389381 hasRelatedWork W2299464987 @default.
- W773389381 hasRelatedWork W2363188379 @default.
- W773389381 hasRelatedWork W2468338731 @default.
- W773389381 hasRelatedWork W2562230538 @default.
- W773389381 hasRelatedWork W2600476136 @default.
- W773389381 hasRelatedWork W2739517248 @default.
- W773389381 hasRelatedWork W3083906219 @default.
- W773389381 hasRelatedWork W3120246965 @default.
- W773389381 hasRelatedWork W3123113208 @default.
- W773389381 hasRelatedWork W3142796135 @default.
- W773389381 hasRelatedWork W3208287475 @default.
- W773389381 hasRelatedWork W5187378 @default.
- W773389381 hasVolume "7" @default.
- W773389381 isParatext "false" @default.
- W773389381 isRetracted "false" @default.
- W773389381 magId "773389381" @default.
- W773389381 workType "article" @default.