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About Factors For International Differences of Financial Reporting
1) There are several key factors that cause international differences in financial reporting, including differences in culture, legal systems, sources of corporate finance, and tax systems between countries. 2) Some of the most important differences in financial reporting are whether the reports have a shareholder or creditor orientation, their focus on fairness versus legality, and their use of conservative versus accrual-based valuation methods. 3) Countries also differ in their level of uniformity in financial reporting, use of accounting plans and formats, and whether accounting standards are set by government regulators or private sector organizations.
Detailed Information
| Author: | ['Hadeel Abdul Salam'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 5 |
| Language: | English |
| Format: | |
| Price: | FREE |
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