Global Reporting Standards: The Esperanto of Accounting.

Sunder, S. and Fearnley, S., 2006. Global Reporting Standards: The Esperanto of Accounting. Accountancy, 137 (1353), p. 26.

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Abstract

In this article the authors comment on the quest to implement uniform accounting standards that yield clear business reports in every industry and in every region world wide. In the opinion of the authors such standards cannot be achieved. National variations and the differences in accounting transactions are too diverse to conform to a single global set of accounting standards.

Item Type:Article
ISSN:0001-4664
Subjects:Social Sciences > Finance and Financial Economics
Group:Business School > Centre for Finance and Risk
ID Code:8977
Deposited By:INVALID USER
Deposited On:09 Jan 2009 19:00
Last Modified:07 Mar 2013 15:04
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