Reducing the Barriers to International Trade in Accounting Services

Reducing the Barriers to International Trade in Accounting Services AEI STUDIES ON SERVICES TRADE NEGOTIATIONS Claude E. Barfield, series editor REDUCING THE BARRIERS TO INTERNATIONAL TRADE IN ACCOUNTING SERVICES Lawrence J. White INSURANCE IN THE GENERAL AGREEMENT ON TRADE IN SERVICES Harold D. Skipper, Jr. Reducing the Barriers to International Trade in Accounting Services Lawrence J. White The AEI Press Publisher for the American Enterprise Institute WASHINGTON, D.C. 2001 Available in the United States from the AEI Press, c/o Publisher Resources Inc., 1224 Heil Quaker Blvd., P.O. Box 7001, La Vergne, TN 37086-7001. To order, call 1-800-937-5557. Distributed outside the United States by arrangement with Eurospan, 3 Henrietta Street, London WC2E 8LU, England. ISBN 8447-7157-0 1 3 5 7 9 10 8 6 4 2 © 2001 by the American Enterprise Institute for Public Policy Research, Washington, D.C. All rights reserved. No part of this publication may be used or reproduced in any manner whatsoever without permission in writing from AEI except in the case of brief quotations embodied in news articles, critical articles, or reviews. The AEI Press Publisher for the American Enterprise Institute 1150 17th Street, N.W. Washington, D.C. 20036 Printed in the United States of America Contents FOREWORD, Claude E. Barfield v ACKNOWLEDGMENTS xi 1 INTRODUCTION 1 2 BACKGROUND 3 3 WHY INTERNATIONAL TRADE IN SERVICES IS (AND IS NOT) DIFFERENT FROM TRADE IN GOODS 5 4 ACCOUNTING SERVICES IN INTERNATIONAL TRADE 11 5 THE IMPEDIMENTS TO TRADE IN ACCOUNTING SERVICES 18 6 DIFFERING ACCOUNTING STANDARDS: HOW IMPORTANT IS HARMONIZATION? 22 7 THE CURRENT FRAMEWORK FOR NEGOTIATIONS 28 8 THE ROAD AHEAD 34 9 CONCLUSION 37 NOTES 39 REFERENCES 43 GLOSSARY OF TRADE TERMS 47 ABOUT THE AUTHOR 55 v ... - tailieumienphi.vn