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June 15, 2026Accounting Horizons

Internationalization of Accounting Standards.

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Authors

DBDennis Beresford

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Implication

Opinion discusses challenges in harmonizing international accounting standards, highlighting FASB's role in globalization.

Key Points

  • This work addresses the push for the internationalization of accounting standards and its implications for global finance.
  • Analysis of current trends in accounting standards
  • Discussion of the role of national regulators
  • Examination of the complexity within the international accounting landscape
  • Identifies challenges faced by securities regulators in adopting international standards
  • Highlights the need for FASB to engage more actively in international standard-setting
  • Notes the impact of globalization on financial reporting practices

Cite This Study

Dennis Beresford (1990) studied this question.

synapsesocial.com/papers/6a2f975ea1cfeec490828770https://doi.org/10.2308/ah-9604010717
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1International access to U.S. capital markets--an AAA Forum on accounting policy.1996
  2. 2Accounting Standard Setting at a Crossroads.1991
  3. 3Accounting Standards: Conceptual or Political?1990
  4. 4International accounting regulations: Standardization, harmonization, convergence2026
  5. 5Accounting Standards: Their Economic and Social Consequences.1990