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(No) Limits to Anglo-American Accounting? Reconstructing the History of the International Accounting Standards Committee ; A Review Article

The development of the current International Accounting Standards Board (IASB) from the earlier International Accounting Standards Committee (IASC) provides insight into many issues of international financial reporting, among them the characteristics of international accounting standards... Full description

1st Person: Botzem, Sebastian
Additional Persons: Quack, Sigrid
Source: in: Accounting, Organizations and Society (2009), Vol. 34 (8), p. 988-998
Type of Publication: Article
Published: 2009
Online: Full text open access
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