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Paperback Rethinking Financial Reporting: Standards, Norms and Institutions Book

ISBN: 1680831445

ISBN13: 9781680831443

Rethinking Financial Reporting: Standards, Norms and Institutions

What are the properties of a good financial reporting regime? There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. The first specifies some attributes of good reporting. A second approach is to focus on goals of society or of some specified individuals or groups. Looking to practice for guidance on defining and understanding the financial reporting regime is the third major approach. These...

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