The role of regulatory body, culture, and political system in the financial reporting practices of selected ASEAN countries in the pre-ASEAN integration period

• Main Authors: De Paz, Pacifico R., Go, Jervin Lexus A., Guingcangco, Christian Mark G., Langga, Stela Marie V.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Accounting > Standards > Southeast Asia
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/6122
• Institution: De La Salle University

In line with the proposed ASEAN economic community, an integration of the ten member states located on the Southeast region of Asia, issues regarding the differences in the national GAAP and local accounting standards appears to be in the up rise. Uniformity and comparability issues of financial rep...