Template-Type: ReDIF-Article 1.0 Author-Name: Gunther Gebhardt Title: The Evolution of Global Standards in Accounting Journal: Brookings-Wharton Papers on Financial Services Pages: 341-368 Volume: 2000 Issue: 1 Year: 2000 DOI: 10.1353/pfs.2000.0011 Handle: RePEc:aoo:26621