Titlebook: Global Financial Reporting; John Flower,Gabi Ebbers Textbook 2002Latest edition The Editor(s) (if applicable) and The Author(s) 2002 accou

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书目名称Global Financial Reporting影响因子(影响力)




书目名称Global Financial Reporting影响因子(影响力)学科排名




书目名称Global Financial Reporting网络公开度




书目名称Global Financial Reporting网络公开度学科排名




书目名称Global Financial Reporting被引频次




书目名称Global Financial Reporting被引频次学科排名




书目名称Global Financial Reporting年度引用




书目名称Global Financial Reporting年度引用学科排名




书目名称Global Financial Reporting读者反馈




书目名称Global Financial Reporting读者反馈学科排名

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Spatial Layout and Graph Drawing Algorithms,ntry. This leads to a remarkable diversity in the financial statements prepared by enterprises from different countries. This diversity covers all aspects of financial reporting, including the types of statements, the amount of disclosure in these statements and the methods used to measure the items

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https://doi.org/10.1007/978-3-319-07341-5orting in that country. In financial reporting there are many different types of rules and they cover a very wide spectrum, ranging from, at one extreme, laws which must be obeyed under sanction of penalties imposed by the state, through accounting standards, which, according to the country, may or

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Karin Teichmann,Andreas H. Zinsg office, stated that the IASC’s standards continued to be applicable unless and until they were superseded by a standard issued by the IASB. In effect the IASB adopted the IASC’s standards as its own standards. A full list of the standards current at 30 June 2001 is presented in Exhibit 12.1, which

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Olawande Daramola,Mathew Adigun,Charles Ayothe annex. Its very first sentence reads: ‘This Framework sets out the concepts that underlie the preparation and presentation of financial statements.’ The use of the word ‘concept’ indicates that the IASB’s Framework is an example of a general category of constructs known as conceptual frameworks.

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