36
Please note: this course will be closing on 11 May 2022. After this date, you will no longer be able to study the course but if you've already gained your cerficate this will continue to display in your learner profile.
FREE
This course includes
Hours of videos
3 hours, 44 minutes
Units & Quizzes
17
Unlimited Lifetime access
Access on mobile app
Certificate of Completion
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.
Course Currilcum
- Introduction 00:05:00
- Learning outcomes 00:07:00
-
- Reporting international financial information 00:20:00
- Stewardship 00:05:00
- Managing the national economy 00:10:00
- Information for investors 00:15:00
- Borrowed finery 00:15:00
- Imperialism 00:07:00
- Taxation 00:15:00
- Conclusion 00:05:00
-
- Accounting rules and reality 00:07:00
- Objectives of financial reporting 00:20:00
- Contingent model of accounting change 00:40:00
- Means of regulation 00:25:00
- ‘Events, dear boy, events’ 00:20:00
- Conclusion 00:05:00
- Conclusion 00:03:00
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