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Harmonising world reporting: global financial reporting standards come closer

Harmonising world reporting: global financial reporting standards come closer The author describes the processes which have led to the creation of an accepted set of international financial reporting standards. He looks at the background and the history behind this development and assesses the likely changes in the future which will stem from the decision. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Balance Sheet Emerald Publishing

Harmonising world reporting: global financial reporting standards come closer

Balance Sheet , Volume 8 (4): 2 – Aug 1, 2000

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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
0965-7967
DOI
10.1108/09657960010373446
Publisher site
See Article on Publisher Site

Abstract

The author describes the processes which have led to the creation of an accepted set of international financial reporting standards. He looks at the background and the history behind this development and assesses the likely changes in the future which will stem from the decision.

Journal

Balance SheetEmerald Publishing

Published: Aug 1, 2000

Keywords: International accounting; Harmonization; Pricing; Equity finance

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