Role of IAS 41 “Agriculture” on Establishment of Innovation Systems

Abdullaev Z.H.

Abstract


Financial reporting has known as an important information bases for decision makers. It has role on national economic growth, institutional and educational developments, to link to global and other regional systems. This study reviews and discusses theoretical perspectives of accounting around the globe in order to find financial reporting that can be useful information bases. To do so, I surrounded our studies into two approaches: financial reporting general role for economic growth, and report’s consequences to institutional, educational developments. In these regards, I found a significant distinguishing between national financial reporting and international approaches. After that, I focused the study in deep inside of accounting and found the unique accounting opportunities that can be applied to establish innovation system.   


Keywords


Financial Reporting, transparency, IAS - 41.

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References


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DOI: http://dx.doi.org/10.52155/ijpsat.v30.1.3952

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