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International Accounting
 

Regulating processes of globalization and tendency of the corporate reporting

Vol. 14, Iss. 27, JULY 2011

Available online: 14 July 2011

Subject Heading: REPORTING REFORMING

JEL Classification: 

Kljuchnikov S.V. Cand.Econ.Sci., the senior lecturer of chair of accounting, the Saratov state social and economic university
Seklyuchnikov@yandex.ru

Are considered a role and problems of processes of globalization of world economy, registration integration of the world systems influencing formation of the corporate reporting, its comparability, and also necessity of globalization of the financial markets needing uniform standards of the corporate reporting and acting as a link between emitters and investors, providing effective functioning of the corporate capital.

Keywords: globalization, integration, corporation, the standard, the instruction, the corporate reporting, consolidation, economic process, the capital, the market

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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