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
Course Resources
All Users
Lessons
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