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Convergence with International Financial Reporting Standards: The Case of Indonesia

✍ Scribed by Hector Perera; Nabil Baydoun

Book ID
119553493
Publisher
Elsevier Science
Year
2007
Tongue
English
Weight
164 KB
Volume
20
Category
Article
ISSN
0897-3660

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The objective of this paper, using Germany as a case study, is to show that accounting as the language of business is deeply embedded in a country's social, political and economic environment and that these contextual factors cannot be ignored in the process of convergence. Specifically, by invoking