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Theory of International Accounting

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.

Keywords

Accounting System North American Free Trade Agreement Foreign Subsidiary International Account Audit Standard 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

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

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