PolyU Library
Journal Call no.HF5601.N43
AuthorSharpe, Michael.
Article TitleInternationalisation of accounting standards / Michael Sharpe.
Is Part OfThe Hong Kong accountant ; v.6, no.5, Sep/Oct 1995, p.55-57, illus.
AbstractThe founding fathers of the International Accounting Standards Committee (IASC) formed IASC to develop and publish a comprehensive set of accounting standards which would produce high quality financial statements. They wanted these standards to be an international example to encourage improvement and harmonisation of accounting standards set by national standard setters.