Harmonising world reporting: global financial reporting standards come closer

Abstract

The author describes the processes which have led to the creation of an accepted set of international financial reporting standards. He looks at the background and the history behind this development and assesses the likely changes in the future which will stem from the decision.

Citation

Damant, D. (2000), "Harmonising world reporting: global financial reporting standards come closer", Balance Sheet, Vol. 8 No. 4, pp. 37-38. https://doi.org/10.1108/09657960010373446