|
|
Average of all countries |
Western Europe |
North America |
Oceania |
Eastern Europe |
CIS |
Latin America |
Africa |
Asia |
Near East |
|
High-income countries |
Middle-income countries |
Low-income countries |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
a) In today's globalized economy, how important would worldwide acceptance of a uniform set of accountancy principles be in creating a better and more easily comparable standards of financial reporting |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
"very important" |
51% |
46% |
59% |
42% |
43% |
62% |
60% |
60% |
49% |
73% |
|
52% |
55% |
33% |
|
"important" |
46% |
50% |
38% |
58% |
53% |
38% |
40% |
40% |
50% |
27% |
|
45% |
44% |
62% |
|
"unimportant" |
3% |
4% |
3% |
0% |
4% |
0% |
0% |
0% |
1% |
0% |
|
3% |
1% |
5% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
b) Which of the following statements most closely corresponds to your views: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
"Both accountancy standards and their implementation needs to be improved" |
54% |
48% |
58% |
62% |
49% |
59% |
49% |
52% |
60% |
65% |
|
54% |
58% |
58% |
|
"The standards themselves are satisfactory, but implementation needs to be improved" |
41% |
47% |
35% |
38% |
45% |
41% |
49% |
45% |
37% |
31% |
|
41% |
38% |
41% |
"Neither the standards nor their implementation needs to be changed"
|
5% |
5% |
7% |
0% |
6% |
0% |
2% |
3% |
3% |
4% |
|
5% |
4% |
1% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
c) Please choose which of the following would contribute most effectively to improved financial reporting: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
" Stronger regulation" |
25% |
30% |
25% |
1% |
24% |
27% |
30% |
21% |
18% |
21% |
|
25% |
24% |
26% |
|
"Stronger corporate governance, including disclosure" |
75% |
70% |
75% |
99% |
76% |
73% |
70% |
79% |
82% |
79% |
|
75% |
76% |
74% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Source: Ifo Institute / World Economic Survey Q2 / 2002. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
