International Accounting Standardization

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This book looks at how international accounting standardization, i.e., similar accounting transactions are treated the same by companies around the world, results in globally comparable financial statements

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Stand Ofoodpgfez uma citaçãohá 8 anos
(2006a) found that the accounting system is a complementary component of the country’s overall institutional system and it is also determined by firms’ incentives for financial reporting.
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