Aspects of this topic are discussed in the following places at Britannica.
...to help in harmonizing accounting standards. These groups have included the International Federation of Accountants, a group in New York City consisting of 114 professional accounting bodies; the International Accounting Standards Committee (IASC), which was founded in London in 1973 and succeeded by the IASB in 2001; and arms of the Organisation for Economic Co-operation and Development and...
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