6722267
9780312419912
This book examines the causes and nature of the differences between financial reporting practices in different countries. It asks whether classification of those countries by such practices is possible and useful, critically appraises the attempts of other researchers, and proposes a new classification system which will assist the process of harmonisation.Nobes, Christopher W. is the author of 'International Classification of Financial Reporting', published 1984 under ISBN 9780312419912 and ISBN 0312419910.
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