Abstract
There are several reasons and forces that are driving accounting into an international dimension. These forces should be reviewed and discussed because they influence the present process of accounting standardisation in different ways and represent the key basis for the actual accounting and auditing standards in the European Union.
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© 2008 Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden
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(2008). Theory of International Accounting. In: IFRS for Small and Medium-Sized Enterprises. Gabler. https://doi.org/10.1007/978-3-8349-9754-8_3
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DOI: https://doi.org/10.1007/978-3-8349-9754-8_3
Publisher Name: Gabler
Print ISBN: 978-3-8349-0940-4
Online ISBN: 978-3-8349-9754-8
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