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Cultural differences and judgment in financial reporting standards

✍ Scribed by Drnevich, Dawn; Stuebs, Marty


Book ID
121674280
Publisher
Elsevier Science
Year
2013
Tongue
English
Weight
426 KB
Volume
31
Category
Article
ISSN
0748-5751

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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