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It is necessary for large listed companies in different countries to prepare financial statements using uniform accounting standards, International Financial Reporting Standards, the preparation of management accounting reports remains optional.
In this age of globalization, while it is absolutely necessary for large listed companies in different countries to prepare financial statements using uniform accounting standards, such as International Financial Reporting Standards (IFRSs), the preparation of management accounting reports remains optional.
Required:
Critically examine the above statement by analyzing the arguments for and against the use of uniform (international) accounting standards in the preparation of financial statements and the flexibility in the preparation of management accounting report.
This is a research-based assignment and as far as possible you should refer to appropriate books, professional journals and academic journals. All sources of information should be fully cited in a bibliography.
Academic accounting journals that you might find useful:
AOS – Accounting, Organizations and Society
AAAJ – Accounting, Auditing and Accountability Journal
CPA – Critical Perspectives on Accounting
EAR – European Accounting Review
Professional Journals: Economic
Accounting and Business
Financial Management
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