Case study 2

Case study 2 Who needs international accounting?

Tom Obstinate is disgusted by all of the emphasis being put on international accounting issues. Tom plans to practice accounting in the United States, with U.S. companies, using U.S. GAAP. Accordingly, Tom sees no reason to know anything about the International Accounting Standards Board or cross-national differences in the accounting practices. Is there any merit in Tom’s view? What might you say to Tom to get him to reconsider his position?

谁需要国际会计？

汤姆固执是厌恶所有的重点放在国际会计问题。汤姆打算实践在美国会计，美国公司，使用美国公认会计准则。因此，汤姆没有理由了解国际会计准则委员会任何东西或交叉在会计实践的民族差异。汤姆的观点有什么优点？你会怎么说，汤姆让他重新考虑自己的立场？