Challenges and opportunities of accounting in the international framework. A vision from Spain
Abstract
One of the predominant trends observed in recent years in the field of accounting is the improvement of financial information both in the area of standardization and the increase of information in new areas. This trend opens a series of new fields that pose challenges in relation to the need for discussion by professionals, academics, businessmen, auditors or government institutions and originate new areas of research, study and development of the accounting profession. In relation to the new challenges posed by the changes introduced in the requirements, scope and contents of the accounting information, the most relevant are derived from the process of accounting convergence that is taking place worldwide and the increase in the volume of information disclosed, constituting a research field reports non-financial information and its audit or supervision.
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