Free course

Influences on accounting regulation

Free statement of participation on completion

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.