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Journal of Finance and Accountancy The Changing Accounting environment , Page 1 The Changing Accounting environment : international Accounting Standards and US implementation Assma Sawani Westminster College Abstract Accounting provides useful information to decision makers, thus as the business environment has changed so have the Accounting standards that govern the presentation and disclosure of information. international Accounting Standards are central to this concept. international standards were first developed in the late 1960 s but they have reached their zenith of importance in today s economic and business environment . It is also evident that governments and policymakers recognize this change.
Journal of Finance and Accountancy The Changing Accounting Environment, Page 1 The Changing Accounting Environment: International Accounting
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