news about international accounting
Entering the 21st century, the fate of a nation is determined by the forces of global competition. In a world like this, decisions operating, investing and financing funding colored by international implications. With so many decisions derived from accounting data, knowledge of international accounting issues is very important to obtain the proper interpretation and understanding in international business communication. In other words, the current accounting period has grown in maturity stage becomes an integral aspect of global business and finance.
The accounting function is so important in business life and finance, suggests that accounting in the business community / international perform service functions. Accounting must be responsive to the changing needs of society and must reflect the conditions of cultural, economic, legal, social and political environment of the communities in which it operates. Thus accounting should be fixed in a useful position technically and socially.
History of accounting and accountants, showed changes continuously, a process that seems passable accounting consistently. At one time, more like a system of accounting records for certain banking services and for tax collection plan. Then came the double-entry bookkeeping to meet the needs of the trading business. Industrialization and the division of labor allow for analysis of the behavior of costs and the accounting
managerial. Stimulate the emergence of modern enterprise financial reporting and periodic auditing. Some time ago, accounting for its ability to attract the attention of the public through the accounting and human resource measurement, reporting and audit of the social responsibility of various organizations. Currently accounting operates among others in the behavior, public sector and international. Accounting provides information to the capital markets capital markets, both domestically and internationally. Accounting has expanded into the area of management consulting and involving the greater portion of information technology in the systems and procedures. Accounting thereby clearly responsive to environmental stimuli.
According to Choi and Muller (1998: 1) That there are three main driving forces of international accounting into the growing international dimension, namely (1) environmental factors, (2) internationalization of the discipline of accounting, and (3) Internationalization of the accounting profession.
All three of these factors in the course / development accounting plays an important role and determine the direction of accounting theory for years and decades many experts devote energy and mind to develop accounting theory and it has failed and it led to the evolution of "theorizing" to " Conceptualizing ".
This paper will discuss about the development of international accounting standards and to build an international accounting structure where it is greatly influenced by environmental factors, which are intended to help those who want to build a global control system for limiting the activities of multinational corporations.
Entering the 21st century, the fate of a nation is determined by the forces of global competition. In a world like this, decisions operating, investing and financing funding colored by international implications. With so many decisions derived from accounting data, knowledge of international accounting issues is very important to obtain the proper interpretation and understanding in international business communication. In other words, the current accounting period has grown in maturity stage becomes an integral aspect of global business and finance.
The accounting function is so important in business life and finance, suggests that accounting in the business community / international perform service functions. Accounting must be responsive to the changing needs of society and must reflect the conditions of cultural, economic, legal, social and political environment of the communities in which it operates. Thus accounting should be fixed in a useful position technically and socially.
History of accounting and accountants, showed changes continuously, a process that seems passable accounting consistently. At one time, more like a system of accounting records for certain banking services and for tax collection plan. Then came the double-entry bookkeeping to meet the needs of the trading business. Industrialization and the division of labor allow for analysis of the behavior of costs and the accounting
managerial. Stimulate the emergence of modern enterprise financial reporting and periodic auditing. Some time ago, accounting for its ability to attract the attention of the public through the accounting and human resource measurement, reporting and audit of the social responsibility of various organizations. Currently accounting operates among others in the behavior, public sector and international. Accounting provides information to the capital markets capital markets, both domestically and internationally. Accounting has expanded into the area of management consulting and involving the greater portion of information technology in the systems and procedures. Accounting thereby clearly responsive to environmental stimuli.
According to Choi and Muller (1998: 1) That there are three main driving forces of international accounting into the growing international dimension, namely (1) environmental factors, (2) internationalization of the discipline of accounting, and (3) Internationalization of the accounting profession.
All three of these factors in the course / development accounting plays an important role and determine the direction of accounting theory for years and decades many experts devote energy and mind to develop accounting theory and it has failed and it led to the evolution of "theorizing" to " Conceptualizing ".
This paper will discuss about the development of international accounting standards and to build an international accounting structure where it is greatly influenced by environmental factors, which are intended to help those who want to build a global control system for limiting the activities of multinational corporations.
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