Sunder, S. and Fearnley, S., 2006. Global Reporting Standards: The Esperanto of Accounting. Accountancy, 137 (1353), p. 26.
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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.
|Subjects:||Social Sciences > Finance and Financial Economics|
|Group:||Business School > Centre for Finance and Risk|
|Deposited By:||INVALID USER|
|Deposited On:||09 Jan 2009 19:00|
|Last Modified:||07 Mar 2013 15:04|
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