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Full-Text Articles in Business
Global Auditing And Accounting Confusion, John P. Mcallister, Larry L. Orsini, John D. Gould
Global Auditing And Accounting Confusion, John P. Mcallister, Larry L. Orsini, John D. Gould
Faculty and Research Publications
The article discusses about the accounting and audit standards in the United States, which is different from one country to another due to business practices, fiscal systems and the law regulating a company. The International Federation of Accountants and the International Accounting Standards Committee aimed to a have a consistency of audit and accounting standards around the world, although these diversities can easily identify a company's national origin and as a basis of the financial statements presentation.
Is International Reciprocity Possible?, Abdel M. Agami, Karen Cascini
Is International Reciprocity Possible?, Abdel M. Agami, Karen Cascini
WCBT Faculty Publications
Even though there seems to be almost unanimous acceptance among countries that professional accountants must be educated, pass some professional examinations, and have some practical experience, the recipe for the quantity of each of the 3 ingredients varies from one country to another. To determine if international reciprocity is possible, the professional accountancy qualifications of 8 countries were surveyed: Australia, Canada, France, Germany, Japan, New Zealand, the UK and the US.
Raising Capital Overseas, John D. Gould, John P. Mcallister, Larry L. Orsini
Raising Capital Overseas, John D. Gould, John P. Mcallister, Larry L. Orsini
Faculty and Research Publications
The article states that more and more companies are trying to raise capital by listing their securities for sale on foreign exchanges.More and more companies are trying to raise capital by listing their securities for sale on foreign exchanges. However, the way financial statements are prepared varies from one country to the next. U.S. companies looking to raise capital abroad must consider the myriad rules regarding financial statement presentation just as foreign companies listing stock in the United States must adhere to the rules and regulations of the Securities and Exchange Commission. Similarly, the costs of reconciling U.S. accounting standards …