Influences on Accounting Development

S. J. Gray, L. G. Campbell and J. C. Shaw
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S. J. Gray: University of Glasgow
L. G. Campbell: Deloitte Haskins Sells
J. C. Shaw: Deloitte Haskins Sells

Chapter Chapter One in International Financial Reporting, 1984, pp 11-28 from Palgrave Macmillan

Abstract: Abstract This survey is concerned with financial reporting requirements and practices around the world. Chapters Two to Eleven describe these requirements and practices in some detail, and can be used to identify the nature and scope of international accounting differences.

Keywords: Stock Exchange; Reporting Requirement; Qualified Audit; European Economic Community; Account Profession (search for similar items in EconPapers)
Date: 1984
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07442-6_3

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DOI: 10.1007/978-1-349-07442-6_3

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