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| Author: | Baker, R. Wallage, P. |
| Title: | The future of financial reporting in Europe: its role in corporate governance |
| Journal: | International Journal of Accounting
2000 : VOL. 35:2, p. 173-188 |
| Index terms: | FINANCIAL REPORTING FINANCIAL ACCOUNTING INTERNATIONAL ACCOUNTING |
| Language: | eng |
| Abstract: | At a recent congress of the European Accounting Association the President of the Belgian Institute of Registered Auditors, Paul Behets, delivered a plenary speech with the title: Are Financial Statements an Obsolete Product? Behets' answer was "no", that financial statements are an essential component of the financial reporting system that is necessary for the proper functioning of capital markets. In this article, the authors reach a similar conclusion, but for somewhat different reasons. |
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