Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards
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چکیده
منابع مشابه
Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards: a practitioner’s perspective. Introduction Harmonisation of accounting standards
Harmonisation of accounting standards has been an important process in response to globalisation of capital markets. “The globalisation of capital markets and the developments in telecommunications and the internet bring new significance to the need for comparable and transparent financial reporting and require new thinking by companies, investors, creditors and auditors about what financial in...
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ژورنال
عنوان ژورنال: Journal of Accounting & Organizational Change
سال: 2013
ISSN: 1832-5912
DOI: 10.1108/18325911311307195