Since accounting principles differ across the world, investors should be aware of these differences and account for them when comparing companies in different countries. The problem of differences in accounting principles does not much affect mature markets. Still, investors should be careful, since there is still leeway for the distortion of numbers under many sets of accounting principles.
бухгалтерські принципи; норми бухгалтерського обліку; принципи бухгалтерського обліку; принципи фінансової звітності {МКСФЗ}