Author： Damant David
Publisher： Emerald Group Publishing Ltd
ISSN： 0965-7967
Source： Balance Sheet, Vol.8, Iss.4, 2000-04, pp. : 37-38
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Abstract
The author describes the processes which have led to the creation of an accepted set of international financial reporting standards. He looks at the background and the history behind this development and assesses the likely changes in the future which will stem from the decision.
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