Problems dog international convergence effort.
Position | Accounting Standards - Brief Article |
The creation of a global accounting language is several steps nearer, but obstacles to achieving full convergence remain, according to two research reports on the adoption of international accounting standards (IASs).
A survey by the world's six largest accountancy firms has found that more than 90 per cent of the 59 countries surveyed intend to converge with IASs and more than 70 per cent of them have a formal policy in place. But the complex nature of some of the standards--particularly those relating to financial instruments and fair-value accounting--and the tax-driven nature of some accounting regimes are still causing problems.
Despite progress in some areas, almost half of all US firms don't know what IASs are and 87 per cent won't be ready to take the new...
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