تلاش برای هماهنگ سازی حسابداری بین المللی: مروری بر برنامه های تنظیم استاندارد از IASC، آمریکا، انگلستان، کانادا و استرالیا، 1973-1997

The IASC and Anglo-American standard setters entered the 1990s better equipped than in prior decades to engage in cooperative endeavors. By focusing on common themes in their conceptual frameworks and adopting a philosophy of harmonization via cooperation, the IASC and G4 have made considerable progress. Areas where the five standard setters have achieved consensus, or are close to achieving concurrence, include several projects initiated during the 1970s and 1980s. These projects include investments in associates, interim reporting, business combinations, joint ventures, deferred taxes, and pensions. In addition, projects launched by the G4+1 members during the 1990s have often produced compatible standards (or proposals) on a relatively timely basis. Examples include financial instruments, EPS, segment reporting, and comprehensive income. The research also reveals a few areas where consensus has not been achieved, such as accounting for the correction of errors, R&D, and interest capitalization.