Accounting to Reporting

Views Updated: Dec 15, 2025

Abbreviation

ATR

Pronunciation

/əˈkaʊnɪŋ tɪ rɪˈpɔrtɪŋ/

Economic globalization and internationalization of capital market to accelerate the accounting standards to international financial reporting standards convergence development.
Unless the EU recognises that Japan's Generally Accepted Accounting Principles are equivalent to the International Financial Reporting Standards adopted by the EU, Japanese companies will not be able to use Japanese GAAP for EU listing.
Heads of the big four accounting firms and two others plan to say the financial reporting model of the 20th century has become redundant.
The traditional financial accounting is hard to satisfy the demands of accounting and reporting these two new capitals.
Accounting information is the reaction of enterprise operation condition, but in accounting practice, falsely report, fail to report, deliberately hide from reporting, even fabricate the phenomenon of accounting information are very common.

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