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Harmonisation of accounting standards: disclosure policies and practices of european commercial banks

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par Michael Forzeh Fossung
Gothenburg University - Master of Science (MSc) Accounting 2002
  

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2.2.7 Employees And Trade Unions

Some trade unions participate at intergovernmental levels; and examples include: the European Trade Union Confederation (ETUC); The World Confederation of Labor (WCL); and many others. Their interest centers on information relating to subsidiary activities and employees satisfaction. Information concerning the terms, conditions, scale, security, and location of employment are of special concern to them (Radebaugh and gray, 1992). However, Christopher Nobes (1992) argues that trade unions and other employees groups connected with multinationals may have a desire to understand and compare financial statements involving companies from several countries.

2.2.8 Credit Institutions

International credit institutions will constantly be examining, and by implication comparing, the financial statements from different countries. Bankers and lenders may sometimes require borrowers to submit particular accounting information for appraisal and such information needs to be uniform.

2.2.9 Accountants, Auditors and the General Public

Their role becomes very important especially when looking at the technical skills and other skills they have in accounting related issues. It is, however, at the level of the international professional organization that most of the developments are taking place in accounting harmonization. Examples of international professional accounting organizations include: the International Accounting Standards Committee (IASC); International Federation of Accountants (IFAC); the American Institute of Certified Public Accountants (AICPA); and many others. Some exist at national levels. They try to formulate and publish accounting standards that will be observed in the preparation and presentation of financial statements for public use.

The general public involves all other interested parties not listed above. Their interest is generally on information about the financial environment.

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