個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
One World - One Accounting
內容大綱
Historically, companies have been required to produce financial statements based on country-specific financial reporting standards. As a result, individuals who invest in companies from different countries must contend with financial statements based on different financial "languages." This can be extremely confusing, especially if individuals do not realize these differences exist and account for them. In this article, we explore the different accounting methods used for financial statement reporting around the globe, and analyze the concept of all businesses adopting the same set of rules.