文档介绍：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, .
2001
Available in the United States from the AEI Press, c/o Publisher
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ISBN 8447-7157-0
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© 2001 by the American Enterprise Institute for Public Policy Research,
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Printed in the United States of America
Contents
FOREWORD, Claude E. Barfield v
ACKNOWLEDGMENTS xi
1INTRODUCTION 1
2BACKGROUND 3
3WHY INTERNATIONAL TRADE IN SERVICES IS
(AND IS NOT) DIFFERENT FROM TRADE IN GOODS 5
OUNTING SERVICES IN INTERNATIONAL TRADE 11
5THE IMPEDIMENTS TO TRADE IN ACCOUNTING SERVICES 18
6DIFFERING ACCOUNTING STANDARDS: HOW
IMPORTANT IS HARMONIZATION?22
7THE CURRENT FRAMEWORK FOR NEGOTIATIONS 28
8THE ROAD AHEAD 34
9CONCLUSION 37
NOTES 39
REFERENCES 43
GLOSSARY OF TRADE TERMS 47
ABOUT THE AUTHOR 55
v
Foreword
he service sector accounts for more than 70 percent
of the gross domestic product (GDP) of advanced
Tindustrial economies. Though trade in s