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Influences on accounting regulation
Financial reporting is a complex issue. This free course, Influences on accounting regulation, looks at the historical development of financial regulation and reporting across Europe and the world. You will also examine how both Anglo-Saxon and 'commercial code' accounting have expanded to become the two main accounting systems used today.
Course 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.
You can start this course right now without signing-up. Click on any of the course content sections below to start at any point in this course.
If you want to be able to track your progress, earn a free Statement of Participation, and access all course quizzes and activities, sign-up.
- Learning outcomes
- 1 How regulation evolves
- 2 Why jurisdictions have different rules
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About this free course
6 hours study
Level 3: Advanced
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