Firms unready for every IAS issue.
| Position | News: round Up |
Businesses are failing to consider the non-financial effects of international accounting standards OAS), according to David Smailes, partner at PricewaterhouseCoopers. Speaking at a seminar organised by software developer SunSystems, he said: "The obvious stuff that people are looking at is profitability and the balance sheet. They aren't looking at issues such as changing the budget process (firms should budget under IAS a year before the implementation); changing accounting and consolidation...
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