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Socio-economic impacts of international accounting standards: an introduction

Abstract:

Why discuss accounting in Socio-Economic Review?’ ‘Because accounting constructs socio-economic reality.’ ‘How?!’ ‘Theoretically speaking, there should be many ways of doing “account-ing” — an act of explaining business realities to multiple stakeholders of socio-economies. Practically speaking, however, the current trend is to use “Fair Value Accounting” which is considered to be useful particularly for investors, and this is now being globally standardized.’ ‘What are the impacts of such ...

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Publication date:
2007-01-01
UUID:
uuid:e7bb9c65-2111-4d58-8778-ba4293cf74cf
Local pid:
oai:eureka.sbs.ox.ac.uk:902
Deposit date:
2011-09-20

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