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International Accounting and Reporting Issues - 1996 Review

  • Author: UNCTAD
  • Publication date: March 1998
  • Page count: 168
  • Language(s) in this book: English
  • Sales number: 97.II.D.12

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About the product

Recent years have been marked by a growing momentum in favour of the use of international accounting standards. In its continuous effort to promote the harmonization of national accounting standards, this years edition of International Accounting and Reporting Issues, focuses on accounting for commercial banks and compliance with international accounting standards. It also discusses the main reasons for national accounting differences, including unique historical events, external influences and the differing purposes of financial statements.