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HARMONIZATION OF FINANCIAL STATEMENTS USING WEB ARCHITECTURE
Download This ArticleGanesh Vaidyanathan, P. N. Saksena, Peter Xavier
Abstract
The objective of this paper is to show that the universal implementation of harmonized standards does not seem plausible in the short term and further to propose various models which would provide multiple GAAP financial statements in a user friendly format. The opportunities of Information Technology (IT) and the need for harmonization of financial statements meld the essence of this study. In this study, we look at the feasibility of employing multiple methods of employing IT to the task of harmonizing financial reports. Using the similarities and differences among GAAP of three major countries belonging to three continents, we formulated IT methodologies and how these methods can enhance the functionality of harmonization of financial statements. We also study IT guidelines of electronic standards for international financial reporting.
Keywords: Financial statements, Information technologies
How to cite this paper: Vaidyanathan, G., Saksena, P. N., & Xavier, P. (2006). Harmonization of financial statements using web architecture. Corporate Ownership & Control, 4(1-2), 317-323. https://doi.org/10.22495/cocv4i1c2p8