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Netherlands, Portugal, Spain, Sweden and the UK. Wishing to extend the study to beyond the
EU, in order to throw new light on the issue of accounting for intangibles – a theme which has
principally been examined using European examples - we added another group of countries
made up of Australia, Canada, Japan, Norway, Switzerland and the USA. These countries
were chosen because of their importance, as measured by the frequency with which their
accounting standards are quoted in works on international accounting. Finally, we considered
it essential to include two international organizations which play a vital role in the move
towards harmonization of accounting standards: the IASC and the European Union, based on
its 4th and 7th directives.
For practical purposes, we separated the sample into three groups: “the European Union”,
“Other Countries” and “International Organizations”. Presentation within the groups is by
2.3 Information gathering
Information was g...
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This note was uploaded on 05/02/2013 for the course ECONOMIC economics taught by Professor Economics during the Fall '13 term at Elmont Memorial High School.
- Fall '13
- The Land