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VIII. Consequences of International Diversity in Accounting Practice
(6,219 words)

Volume XIII: Business and Private Organizations | Chapter 12a (1972): Law and Accounting in Business Associations

2nd November, 1966.

Detlev F. Vagts

60. In general. – In a world becoming, as we are constantly reminded, ever more closely interrelated, especially on the financial and commercial side, one would expect that the dissimilarities between national accounting rules which we have surveyed would produce jarring conflicts. Actually, there is enough flexibility in most systems to cushion the shocks; often, for exa…

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Detlev F. Vagts, “VIII. Consequences of International Diversity in Accounting Practice”, in: International Encyclopedia of Comparative Law Online, Edited by: U. Drobnig, R. David, H. H. Egawa, R. Graveson, V. Knapp, A. T. Von Mehren, Y. Noda, S. Rozmaryn, V. M. Tschchikvadze, H. Valladão, H. Yntema, K. Zweigert. Consulted online on 11 December 2019 <http://dx.doi.org/10.1163/2589-4021_IECO_COM_131208>
First published online: 2018



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