International Classification of Financial Reporting (eBook, ePUB)

Third Edition

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Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book.Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science...

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