The study discusses how IFRS's objective of the harmonization of accounting standards and improvement of quality of financial reporting may have been negatively affected due to public authorities' influences in the European Union (EU), the U.S., the U.K. and China. In addition, we discuss issues rel
✦ LIBER ✦
96/03121 - Standards and regulations — An international overview
✍ Scribed by M. Steadman
- Publisher
- Elsevier Science
- Year
- 1996
- Weight
- 166 KB
- Volume
- 37
- Category
- Article
- ISSN
- 0140-6701
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## Abstract This chapter discusses the general concept of international evaluation standards, describing the notion of open standards and the standards debate during two international meetings.