Znaczenie korporacji transnarodowych dla rozwoju globalnych regulacji rachunkowości
THE IMPORTANCE OF TRANSNATIONAL CORPORATIONS IN THE DEVELOPMENT OF GLOBAL ACCOUNTING REGULATIONS
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Transnational corporations play an important role in today’s global economy, not only because of the size of their incomes and significant share in international trade figures, but also due to the extremely extensive structures and complicated capital links that often occur among them. The paper presents the significance of transnational corporations in the process of unifying worldwide accounting regulations. Working out global accounting standards may be convenient for transnationals for many reasons, like reducing accounting costs or facilitating access to foreign capital. This goal can be achieved if two organizations – the IASB and FASB – cooperate.
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