International Financial Reporting

Chia sẻ: Nguyen Bao Tran | Ngày: | Loại File: PDF | Số trang:731

Thêm vào BST

Báo xấu

118
lượt xem 45
download

Download Vui lòng tải xuống để xem tài liệu đầy đủ

This third edition takes as its theme ‘increasing harmonization in financial statements; mixed comparability and diversity in assurance and corporate reporting’. January 2005 marked a significant stage in the move towards acceptance of international financial reporting standards (IFRS) as the basis for harmonizing financial statements. It was the date from which listed companies in member states of the European Union (EU) were required to apply IFRS in their consolidated financial statements, in place of the accounting standards of their home countries. Beyond Europe other countries have taken a range of attitudes. Some have adopted the IFRS in full; some have revised their national standards to incorporate the main...

Chủ đề: