Did the rule of Accounting principles change country to country?

Basic Principles there wont be any change  but for example a company In USA following US GAAP and an Indian company following Indian GAAP will be accounting the same transaction in two different ways( These are exemptions)

For Example a company will be accounting a policy change in USA as :The comparatives are restated and the effect of periods not presented is adjusted against opening retained earnings where as in Indian AS the entire effect is accounted in the current year and it is disclosed .