{"title":"IAS -通往国际(不)和谐之路","authors":"Chris Taylor","doi":"10.1108/09657960310480642","DOIUrl":null,"url":null,"abstract":"As banks across Europe try to prepare for the introduction of international accounting standards in 2005, controversy over the rules continues to rage. The author traces the history of this process and shows where the problems for the global banking industry really lie.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2003-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"IAS – the road to international (dis)harmony\",\"authors\":\"Chris Taylor\",\"doi\":\"10.1108/09657960310480642\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"As banks across Europe try to prepare for the introduction of international accounting standards in 2005, controversy over the rules continues to rage. The author traces the history of this process and shows where the problems for the global banking industry really lie.\",\"PeriodicalId\":299727,\"journal\":{\"name\":\"Balance Sheet\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2003-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Balance Sheet\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/09657960310480642\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Balance Sheet","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/09657960310480642","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
As banks across Europe try to prepare for the introduction of international accounting standards in 2005, controversy over the rules continues to rage. The author traces the history of this process and shows where the problems for the global banking industry really lie.
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