ONE FINANCIAL REPORTING GLOBAL LANGUAGE: THE ULTIMATE GOAL?
This article aims to analyse the extent to which international accounting standards is applied and whether it is the ultimate goal. Up until the end of 2016, approximately there are 84% of the 149 jurisdictions analysed which require IFRS for all or most domestic publicly accountable entities. This...
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Format: | Article |
Language: | Indonesian |
Published: |
Indonesia University of Education
2017-05-01
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Series: | Jurnal Riset Akuntansi dan Keuangan |
Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/6731 |