Comparative Accounting – Is It Still Relevant in Today’s Global Era of Convergence?

Asian Journal of Accounting Perspectives

Yusni Nawi¹  Wan Fuziraihan Wan Abdul Rahim¹  Shahrul Zariah Mastuki¹  Ervina Alfan¹ 

[1] Faculty of Business and Accountancy, University of Malaya;

关键词: Comparative;    IFRS;    Convergence;   

DOI  :  

来源: DOAJ

【 摘 要 】

This essay discusses the relevance of comparative accounting in the midst of convergence efforts championed by the international accounting standard setter – the International Accounting Standards Board (IASB). Obstacles to comparability in reference to respective countries’ various attributes, namely the regulatory regime and capital market are discussed. In addition, other specific factors such as business and financial environments as well as accounting and auditing culture are also discussed. The essay concludes that although the process of convergence is swiftly taking place worldwide, comparative accounting still remains an important topic to address within all international accounting subjects.

【 授权许可】

Unknown