Licensed under a Creative Commons Attribution - NonCommercial-ShareAlike 2.0 Licence - see http://creativecommons.org/licenses/by-nc-sa/2.0/uk/ - Original copyright The Open University
<p>This unit examines how national practices for financial reporting have evolved and why different rules are in place within different jurisdications. In times past, imperialism and war have both been responsible for expanding financial rules across Europe and the world . More recently the Sarbanes-Oxley Act of 2002 in the United States has had the same, if unintentional, effect.</p><p>This OpenLearn course provides a sample of postgraduate study in <span class="oucontent-linkwithtip"><a class="oucontent-hyperlink" href="http://www.open.ac.uk/postgraduate/find/business?LKCAMPAIGN=ebook_&MEDIA=ou">Business</a></span></p>
<p>This course examines how national practices for financial reporting have evolved and why different rules are in place within different jurisdications. In times past, imperialism and war have both been responsible for expanding financial rules across Europe and the world . More recently the Sarbanes-Oxley Act of 2002 in the United States has had the same, if unintentional, effect.</p><p>This OpenLearn course provides a sample of postgraduate study in <span class="oucontent-linkwithtip"><a class="oucontent-hyperlink" href="http://www.open.ac.uk/postgraduate/find/business?LKCAMPAIGN=ebook_&MEDIA=ou">Business</a></span></p>
<p>This unit examines how national practices for financial reporting have evolved and why different rules are in place within different jurisdications. In times past, imperialism and war have both been responsible for expanding financial rules across Europe and the world . More recently the Sarbanes-Oxley Act of 2002 in the United States has had the same, if unintentional, effect.</p><p>This OpenLearn course provides a sample of postgraduate study in <span class="oucontent-linkwithtip"><a class="oucontent-hyperlink" href="http://www.open.ac.uk/courses/find/business-and-management?LKCAMPAIGN=ebook_&MEDIA=ou">Business & Management</a></span></p>
Financial reporting is a complex issue. This unit 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.<link rel="canonical" href="http://www.open.edu/openlearn/money-management/money/accounting-and-finance/influences-on-accounting-regulation/content-section-0" /> First published on Tue, 12 Jul 2011 as <a href="http://www.open.edu/openlearn/money-management/money/accounting-and-finance/influences-on-accounting-regulation/content-section-0">Influences on accounting regulation</a>. To find out more visit The Open University's <a href="http://www.open.edu/openlearn/ole-home-page">Openlearn</a> website. Creative-Commons 2011
<p>This unit examines how national practices for financial reporting have evolved and why different rules are in place within different jurisdications. In times past, imperialism and war have both been responsible for expanding financial rules across Europe and the world . More recently the Sarbanes-Oxley Act of 2002 in the United States has had the same, if unintentional, effect.</p><p>This material is from our archive and is an adapted extract from <i>Issues in international financial reporting</i> (B853) which is no longer taught by The Open University. If you want to study formally with us, you may wish to explore other courses we offer in this <span class="oucontent-linkwithtip"><a class="oucontent-hyperlink" href="http://www3.open.ac.uk/study/undergraduate/business-and-management/index.htm"> subject area</a></span>. </p>
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.<link rel="canonical" href="http://www.open.edu/openlearn/money-management/money/accounting-and-finance/influences-on-accounting-regulation/content-section-0" /> First published on Tue, 12 Jul 2011 as <a href="http://www.open.edu/openlearn/money-management/money/accounting-and-finance/influences-on-accounting-regulation/content-section-0">Influences on accounting regulation</a>. To find out more visit The Open University's <a href="http://www.open.edu/openlearn/ole-home-page">Openlearn</a> website. Creative-Commons 2011
