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Number of Pages 16
This research paper: A 16 page paper that begins by explaining how accounting standards came to be adopted in the United States in the first place, including the establishment of AICPA, SEC, GAAP and FASB. The essay then discusses the International Accounting Standards (IAS). Four specific standards are outlined: IAS 1, 24, 27, and 31 because they apply to the events at Enron and WorldCom, which are reported in the second part of this paper. The writer concludes that while the IAS Standards had no effect on Enron and WorldCom, these two companies had a very definite effect on IAS. Bibliography lists 14 sources.
File: MM12_PGias.rtf
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