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Introduction

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Abstract

The development of international accounting has evolved from a reporting tool for multinational companies in the 1960s to a medium for globl competition for financing and investing opportunities today. During this time, international accounting activities have gone through different stages.

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© 2008 Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden

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(2008). Introduction. In: IFRS for Small and Medium-Sized Enterprises. Gabler. https://doi.org/10.1007/978-3-8349-9754-8_1

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