Lecture Advanced accounting (11/e): Chapter 11 - Hoyle, Schaefer, Doupnik

Chapter 11 - Worldwide accounting diversity and international standards. After studying this chapter, you should be able to: Explain the major factors influencing the international development of accounting systems, understand the problems created by differences in accounting standards across countries and the reasons to develop a set of internationally accepted accounting standards, list the authoritative pronouncements that constitute International Financial Reporting Standards (IFRS),...
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Lecture Advanced accounting (11/e): Chapter 11 - Hoyle, Schaefer, Doupnik