Classification of Accounting Systems Critically evaluate to what extent past research into classification of accounting systems has become irrelevant because of international harmonization efforts. Let us remind that IASC was replaced in 2001 by IASB (International Accounting Standards Board). We are going to start this paper with the different classification researches, taking for example Hofstede and Gray’s studies. Then we will draw the main differences between GAAP (Generally Accepted…
Words 2003 - Pages 9