By J. Timothy Sale
Advances in overseas Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a global standpoint. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm companies, in addition to their influence at the schooling accountants around the globe. Advances in overseas Accounting welcomes conventional and replacement techniques, together with theoretical learn, empirical examine, utilized learn, and cross-cultural experiences. Advances in foreign Accounting is now to be had on-line at ScienceDirect - full-text on-line of volumes 14 onwards.
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Additional resources for Advances in International Accounting, Volume 20
First, the 1939 Trinidad and Tobago Companies Ordinance, which was the only legislation governing ﬁnancial reporting by companies prior to the enactment of the Securities Industry Act (SIA) in 1981, was for all intents and purposes a replica of the 1929 UK companies legislation (minus Table A of the UK legislation which IAS and Financial Reporting: The Case of Trinidad and Tobago 31 dealt with matters relating to accounts and audits) imposed on the country while under British rule. The 1939 Companies Ordinance of Trinidad and Tobago (Sections 121–126) required companies to prepare audited ﬁnancial statements for presentation to the annual general meeting of shareholders and prescribed some of the basic content of the ﬁnancial statements.
INTRODUCTION Several developing countries have adopted the standards issued by the International Accounting Standards Board (IASB) for the preparation of generalpurpose ﬁnancial statements in their respective jurisdictions. Supporters of this decision have argued that developing nations are generally unable to allocate the ﬁnancial and technical resources needed to develop high-quality, indigenous accounting standards (Cairns, 1990; Fenton, 1985; Mendez, 1987; Peasnell, 1993; Saudagaran, 2001).
The year 1995 was chosen as the ﬁrst comparative year because the effect of the IASB’s comparability project on IAS requirements would have already been reﬂected in published statements and, therefore, would not confound the analysis. The year 1999 was chosen as the second comparative year because it was the most recent ﬁnancial year for which a full set of ﬁnancial statements was available at the commencement of the study. The study was updated as additional years’ ﬁnancial data (2002, 2003) became available.
Advances in International Accounting, Volume 20 by J. Timothy Sale