Resource title

Influences on accounting regulation

Resource image

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Resource description

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.

Resource author

Open University, Open University, Walton Hall, Milton Keynes, Buckinghamshire, MK7 6AA, United Kingdom

Resource publisher

Open University, Open University, Walton Hall, Milton Keynes, Buckinghamshire, MK7 6AA, United Kingdom

Resource publish date

Resource language

en-GB

Resource content type

text/html

Resource resource URL

http://openlearn.open.ac.uk/B853_1

Resource license

Except for third party materials and otherwise stated (see http://www.open.ac.uk/conditions terms and conditions), this content is made available under a http://creativecommons.org/licenses/by-nc-sa/2.0/uk/ Creative Commons Attribution-NonCommercial-ShareAlike 2.0 Licence http://creativecommons.org/licenses/by-nc-sa/2.0/uk/