The IASC and Its Comparability Project: Prerequisites for Success.
评估了各国对国际会计准则委员会第32号征求意见稿的潜在合规情况，并讨论了国际会计可比性提案成功的先决条件，分析了可能阻碍可比性的因素。
Abstract Assesses the likely compliance with the International Accounting Standards Committee's (IASC) Exposure Draft 32 (ED32) and debates the prerequisites for the success of the IASC's proposal for international accounting comparability. Analysis of national compliance with existing international accounting standards; Factors that may hinder the attempt at comparability; Review of ED32.