question archive Class Subclass Family Species Government, economics Sweden Macro-uniform EXHIBIT 2

Class Subclass Family Species Government, economics Sweden Macro-uniform EXHIBIT 2

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Class Subclass Family Species Government, economics Sweden Macro-uniform EXHIBIT 2.7 Nobes's Judgmental Classification of Financial Reporting Systems Source: Christopher W. Nobes, "A Judgemental International Classification of Financial Reporting Practices," Journal of Business Finance and Accounting, Spring 1983, p. 7. -Law-based -Japan - Germany Continental: government, tax, legal - Tax-based Spain Belgium · France Italy Developed Western countries U.S. influence Canada United States Business practice, pragmatic, British origin UK influence Ireland United Kingdom New Zealand Australia Micro-based Business economics, theory -Netherlands

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