5.1 Introduction: the international

5.1 Introduction: the international nature of the development of accounting 62
5.2 Classification 63
5.2.1 Introduction 63
5.2.2 Classifications using survey data 65
5.2.3 Nobes' classification 65
5.2.4 An updated classification 67
5.3 Influences on differences 70
5.3.1 Introduction 70
Providers of finance 71
Legal systems 74
Taxation 75
The accountancy profession 76
Synthesis 78
International influences 79
Harmonization in the European Union 80
5.4.1 Introduction to harmonization 80
Relevant EU Directives 80
The example of accounting 'principles' 82
The EU Regulation of 2002 85
Expansion of the EU 85
5.5 The International Accounting Standards Board 85
5.5.1 Nature and purpose of the IASC/B 85
5.5.2 Influence of the IASB 86
5.5.3 IFRS for SMEs 89
Summary 89
References and research 90
Exercises

Kết quả (Anh) 2:

5.1 Introduction: the international nature of the development of accounting 62
5.2 Classification 63
5.2.1 Introduction 63
5.2.2 Classifications using survey data 65
5.2.3 Nobes' classification 65
5.2.4 An updated classification 67
5.3 Influences on Hiệu 70
5.3.1 70 Introduction
71 Providers of finance
systems Legal 74
75 Taxation
76 The Accountancy profession
Synthesis 78
79 International influences
in the European Union Harmonization 80
5.4.1 Introduction to harmonization 80
Relevant EU Directives 80
The example of accounting 'Principles' 82
The EU Regulation of 2002 85
Expansion of the EU 85
The International Accounting Standards Board 5.5 85
5.5.1 Nature and purpose of the IASC / B 85
86 5.5.2 Influence of the IASB
IFRS for SMEs 89 5.5.3
Summary 89
References and research 90
Exercises