Comparative Accounting – Is It Still Relevant in Today’s Global Era of Convergence?
| Autor: | Shahrul Zariah Mastuki, Yusni Nawi, Wan Fuziraihan Wan Abdul Rahim, Ervina Alfan |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2009 |
| Předmět: |
convergence
Polymers and Plastics biology Process (engineering) business.industry International accounting comparative ifrs HF5601-5689 Comparability Accounting Audit biology.organism_classification lcsh:HF5601-5689 Industrial and Manufacturing Engineering Accounting. Bookkeeping lcsh:Accounting. Bookkeeping Political science Setter Relevance (law) Convergence (relationship) Business and International Management business Capital market |
| Zdroj: | Asian Journal of Accounting Perspectives, Vol 2, Iss 1, Pp 79-83 (2009) Asian Journal of Accounting Perspectives, Vol 2, Iss 1 (2009) |
| ISSN: | 0128-0384 2672-7293 |
| Popis: | This essay discusses the relevance of comparative accounting in the midst of convergence efforts championed by the international accounting standard setter – the International Accounting Standards Board (IASB). Obstacles to comparability in reference to respective countries’ various attributes, namely the regulatory regime and capital market are discussed. In addition, other specific factors such as business and financial environments as well as accounting and auditing culture are also discussed. The essay concludes that although the process of convergence is swiftly taking place worldwide, comparative accounting still remains an important topic to address within all international accounting subjects. |
| Databáze: | OpenAIRE |
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