Monitoring Developments in Financial Reporting Standards

The financial reporting standards will continue to evolve in the times to come and these developments will affect the financial statements of a company. It is therefore important that the financial analysts monitor the developments in financial reporting standards closely and keep themselves updated with the latest changes. Their understanding of the financial reporting standards will also help them evaluate the new types of financial products and transactions developed in the financial markets.

Two good sources of information for monitoring the reporting standards are IASB (www.iasb,org) and FASB (www.fasb.org) websites. Apart from this they should also read professional journals.

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