What are the factors that influence the extent of voluntary

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Reference no: EM13138805

Financial statements can differ between countries because of format, measurement and disclosure:
• How can differences in format and measurement effect the interpretation of financial statements [3]
• What are the factors that influence the extent of voluntary disclosures? Do these differ from regulated disclosures in accounting for segment reporting? Explain. [8]
5. In the global economy, auditing standards (GAAS), like accounting principles (GAAP), would benefit from global standardization.
A. Provide a descriptive overview of the evolution of globalization of standardization in accounting and audit with reference to:
• the institutions involved
• the impact of such standardization on global business.
B. Identify at least 3 areas in accounting and/or audit where complexity increases as a result of globalization. How should audit firms deal with them?

Reference no: EM13138805

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