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The effort to achieve a single set of global accounting standards has gained significant momentum during the past three years. The logic behind the development of a single set of high-quality global accounting standards for the world’s integrating capital markets has been evident for some time. The collapse of Enron and other corporate failures in the United States and elsewhere have led to the reevaluation of existing national and international accounting practices and has served as a catalyst for work being undertaken at the International Accounting Standards Board (IASB) in conjunction with national standard setters throughout the world | International Financial Reporting Standards iDesk Reference Overview Guide and Dictionary ROGER HUSSEY AUDRA ONG INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview Guide and Dictionary Dr. Roger Hussey Dr. Audra Ong WILEY John Wiley Sons .
