Influences on accounting regulation
Influences on accounting regulation

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Free course

Influences on accounting regulation

Learning outcomes

After studying this course, you should be able to:

  • identify factors that have influenced the development of financial reporting

  • provide examples of how those factors have effected change in particular countries

  • list a number of variables that affect the development of accounting rules in different jurisdictions

  • explain the contingent model of accounting change

  • apply the theories of accounting development to new situations.

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