Sustainability report informs of social, economic, and environmental aspects of a public company. Non-financial report is used as a management accounting tool of rational and prudent corporate strategy. This type of reporting helps businesses to establish effective engagement with stakeholders....

The purpose of this paper is to study whether or not the convergence towards a 'high quality' accounting standard will be the natural result. One of the purposes of IASB is to make high quality accounting standards because of the convergence. It seems that the best strategy for the convergence,...

The purpose of this paper is to study whether or not the convergence towards a ‘high quality’ accounting standard will be the natural result. One of the purposes of IASB is to make high quality accounting standards because of the convergence. It seems that the best strategy for the...