会計学の部屋(会計、簿記、経理、税務)

Accounting Horizons
 2002年9月、16巻3号

執筆者 タイトル
Shimin Chen
Zheng Sun
Yuetang Wang
Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices
Paul B.W.Miller Viewing the 1996 FAF Restructuring as Policy Making Without a Formal Due Process
Donna L.Street Large Firms Envision Worldwide Convergence of Standards
Steven J.Kachelmeier
Ronald R.King
Using Laboratory Experiments to Evaluate Accounting Policy Issues
Robert J.Bloomfield The "Incomplete Revelation Hypothesis" and Financial Reporting
Al L.Hartgraves
George J.Benston
The Evolving Accounting Standards for Special Purpose Entities
AAA Financial Accounting Standards Committee Reporting Fair Value Interest and Value Changes on Financial Instruments