This study addresses three questions that arise in Asia when formulating, financing, implementing, and maintaining transnational linkages versus purely domestic connections. Firstly, how is optimal economic space to be defined as a useful starting point? Secondly, how can relevant criteria be...

The purpose of this study is to understand the phenomenon of geographic segment reporting of net sales in the financial statements of listed companies.The most important findings of the questionnaire surveys are:1. Preparers, auditors and users of financial reports take the view that the...

This paper describes the differences between principles based accounting and rules based accounting. Conceptual based accounting is seen as the bridge between principles based accounting and rules based accounting