The Uniformity Of International Financial Reporting

• Main Author: محمد رضا جعفری
• Format: Article
• Language: fas
• Published: University of Tehran 1993-12-01
• Series: بررسی‌های حسابداری و حسابرسی
• Online Access: https://acctgrev.ut.ac.ir/article_25849_17790b1264c33dc2f6256eaa316f5686.pdf

The internationalization of-capital markets and ever increasing investments of multi-national corporations in different countries has doubled the necessity of relevancy, timeliness and comparability characteristics of accounting information and financial reports of these corporations. The developments in the process of unifying accounting standards on national, regional and international level as well as a summary of international efforts in the process of harmonization and unification of accounting standards by regional and international organizations have been explained in this article. The changes which as required by the U. S. Securities and Exchange Commision (S E C) of the corporations which have to be audited in 1993, and also the Securities Exchange Law of 1934 have been delineated. Finally propositions about qualitative development of financial statements disclosure of multi-national corporations have been offered.