The Basic International Accounting Dilemma: Uniformity vs. Harmonization

Hanns-Martin W. Schoenfeld , Harmonization of Accounting (in Accounting for Multinational Enterprises by Dhia Al Hashim and J.W. Robertson, Bobbs Merril), 1978, p. 175.

Gerhard Mueller and Lauren M. Walker , "The Coming of Age of Transnational Financial Reporting," The Journal of Accountancy, (July 1976): 69-70.

Frederick D.S. Choi. , "A Cluster Approach to Accounting Harmonization ," Management Accounting, (August 1981): p. 27-31.

William P. Hauworth , "Problems in the Development of Worldwide Accounting Standards," The International Journal of Accounting , (Fall 1973): p. 23.

Arthur Andersen & Co. , Accounting Standards for Business Enterprises Throughout The World, Chicago , 1974, p 2

Konrad W Kubin , 'The Desirability of International Accounting Standards," Collected Papers of the 25th Annual AAA Meeting (Southwest, 1977, p. 271.

Irving L. Fantl , "Frustrations Facing Accounting Uniformity , The Accounting Forum v 46, (May 1976) page 27.

Irving L. Fantl , 'The Case Against International Uniformity ," Management Accounting, v. 52, (May 1971), p. 15.

Gerhard Mueller , "International Accounting Standards and Problems ," Accountant (Eng), v. 177 (Oct. 13, 1977), p. 449.

FASB, Statement on Financial Accounting Concepts No.1, paragraph 9.

Gary S. Schieneman , "International Accounting: Issues and Perspectives ," Joumal of Accounting, Auditing & Finance (Feb. 1980), p. 25.

William P. Hauworth , "Problems in the Development of Worldwide Accounting Standards," The International Journal of Accounting , (Fall 1973), p 27

Ibid, p. 26.

John N Turner , "International Harmonization: A Professional Goal," The Journal of Accountancy, (January 1983), p 63.

Jeffrey T Kessler , "AAA's Boston Meeting Covers Public Interest and Conceptual Framework," The Journal of Accountancy, (October, 1980), p. 26-27