National and international financial reporting standard convergence and the relevance for nonparticipants in capital markets: a preparer perspective / Victoria Wise, Jeffrey Faux

• Main Authors: Wise, Victoria, Faux, Jeffrey
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2005
• Online Access: http://ir.uitm.edu.my/id/eprint/291/1/AJ_VICTORIA%20WISE%20MAR%2005.pdf; http://ir.uitm.edu.my/id/eprint/291/; https://mar.uitm.edu.my/

This study presents some implications of recent policy moves to enhance the harmonisation of financial reporting and disclosure by adopting international financial reporting standards. In particular the impact on small organisations that do not participate in capital markets is considered. The resul...