مجلة إدارة الأعمال والدراسات الاقتصادية
Volume 7, Numéro 2, Pages 863-876
2021-12-31

”international Accounting Standards In Developing Countries “issues And Challenges



Authors : Salmi Yassine .

Abstract

This paper proposes an in-depth analysis to the question of whether a single set of high-quality written accounting standards can be relevant and applied to both developed and developing countries, or developing countries should have their own standards which reflect their own contextual environments and serve their precise needs.

Keywords

international accounting standards; Globalisation; Financial markets; Developing countries; International financial reporting; financial information

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