Financial
reporting is
a complex issue. This
free course, Influences
on accounting regulation, looks at the historical development
of financial regulation and reporting across
Europe and the world. You will also examine how both Anglo-Saxon
and 'commercial code' accounting have expanded to become the two
main accounting systems used today.
Course learning outcomes
After studying this course, you should be able to:
- identify factors that have influenced the development of financial reporting
- provide examples of how those factors have effected change in particular countries
- list a number of variables that affect the development of accounting rules in different jurisdictions
- explain the contingent model of accounting change
- apply the theories of accounting development to new situations.
