why some Asean countries adpot Internationa accounting standard and some not?
Recent economic upheavals, such as the Asian economic crisis, have demostrated the important of accounting for the world wide economy.more and more countries are supporting Internatioinal Accounting Standards, either by introducing International Accounting Standards(IAS's) into national laws, or by adporting IAS's as the basis for local standards, For these countries IAS's are seen as the best means available t enhance the credibility of financial report.
Identify two Asean countries rely on IAS's and one that does not rely on IAS's and what factors that have motivated them to adpot/non-adopt approach to financial report? what is the effect of divergent practices between them and are their result due to differenct accounting requrements?
Chew Bee Lau
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