CHAPTER 5

The End and the Beginning

About This Chapter

In this final chapter we consider the corporate reporting practices that have been taking place because of both technological developments and the interest in nonfinancial information. The final section of the chapter reviews the present relationship between the United States and International Accounting and possible future developments.

The main part of the chapter first considers the developments in the application of technology and its impact on corporate reporting. The Internet has affected all our lives and it has had a major impact on the provision of information by companies. The printed annual report and accounts issued by companies has increased significantly in length. Part of the ...

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