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The Main Process In the International Financial Reporting at the Begining of 21st Century
2012
Procedia - Social and Behavioral Sciences
The process of adopting the IFRS and replace the national GAAP is maybe the most important process in the world economy financial reporting system and the first decade of the 21 century. This process is not primarily an exercise or attempt of reshuffling the chart of account, nor only technical accounting and financial reporting matter is it. Changing accounting principles means changing the language of the business. A new global financial reporting model, as a new harmonizes and standardizes
doi:10.1016/j.sbspro.2012.05.026
fatcat:u2incjdxjjbpnboe272srjoz2i