COURSE

Financial Reporting Standards

In this reading, we will learn the following:

  • Objectives of financial statements
  • Importance of financial reporting standards
  • Role of financial reporting standard-setting bodies
  • Global convergence of accounting standards
  • Key concepts of IFRS and US GAAP
  • Characteristics of a coherent financial reporting standard
  • Monitoring financial reporting standards
  • Company disclosures of accounting policies

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