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Financial statements: The agony (of large changes and new complexities) and the ecstasy (of worldwide standards and better figures)

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This paper describes the recent and imminent developments for accounting standards worldwide. These developments are likely to have substantial effects on both the efficiency of global markets and the nature and success of global asset management models.Journal of Asset Management (2001) 1, 237–244; doi:10.1057/palgrave.jam.2240018

Document Type: Research Article

DOI: http://dx.doi.org/10.1057/palgrave.jam.2240018

Publication date: January 1, 2001

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