Searching in vain for globally acceptable accounting standards
We are told that, in this age of globalization, investors can compare companies in the same line of business anywhere in the world – from Harare to Honolulu. Yet the way company A and company B express their accounts is likely to differ quite significantly from market to market. That can make comparing them a bit like comparing apples and oranges. There was a time when few would argue that US Gaap was the world benchmark for accounting; few others could match the exacting standards
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