SOME PERSONAL THOUGHTS ON FINANCIAL REPORTING
Vol. 9, Nr.2/2010 , p200..209
Author(s):
David ALEXANDER
Keywords:
financial reporting, global accounting harmonization, accounting regulation
Abstract:
This paper is intended as a “think piece”, designed not to produce ‘proven’ conclusions, but to provoke thought, and hopefully research directions, for the reader. The thrust of the paper is the inherent and inevitable subjectivity of the financial reporting function in every aspect. Our summarised conclusion is very simple. If everybody thinks the same way, with, broadly speaking, a common culture, and all users of financial information have, broadly speaking, the same informational needs, then global accounting harmonisation will work. Otherwise, it won’t.
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