Home  Journals  International Accounting  16(262) - 2013 April

Impact of regulation of foreign reporting companies at the level of development of financial sector of state: American Enterprise Reporting

Available online: 24 April 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

In view of prompt increase in the importance of information as economic resource formation of external financial statements becomes immanent part of financial and economic activity of the commercial organizations. Quality of information of each subject of economy presented in the reporting in the set directly influences on the level of development of all financial market of the country. In the article the structure and contents of the corporate reporting presented to the American commission on securities and the exchanges on trade in securities by all companies are revealed, whose actions are quoted at the American stock exchanges as one of effective elements of improvement of quality of the external reporting.

Keywords: information, accounting standards, financial statements, corporate reporting, 10-k form, financial market development

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

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