Resources
International accountancy
Globalisation has been recognised as an animating force in the business world for so long the term has become a cliché. It has taken international accountancy longer to discover a buzz-word of its own, but since the end of the internet bubble one has begun to concentrate minds: harmonisation.
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Content
Barriers on the road to harmony
Convergence to superior rules seems fraught with difficulty, says Barney Jopson, who wrote this report.
Protection: Seeking a balance between risk and reward
The dangers associated with auditing have soared but firms cannot pull out of the work and want legal protection.
Global standards: A challenge not yet surmounted
The achievements to date have highlighted the difficulties of making further progress across the world.
Sarbanes-Oxley: Teetering on the edge of consensus
The US and Europe may be moving closer to a joint approach but there is a long way to go.
