id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
iiclr-17461	Novak, Scott B.	A Step Toward Globalization: The Move for International Accounting Standards	1998	22	.pdf	application/pdf	10025	706	62	Considering that the FASB set U.S. standards in the first place, one must wonder in how many instances the FASB will be willing to admit that U.S. GAAP is inferior to IASC or foreign accounting standards. Consequently, foreign companies using international accounting standards recognize less expense than U.S. companies.	cache/iiclr-17461.pdf	txt/iiclr-17461.txt