Will manual journal entry, which is a key component in the financial closing and reporting process for the foreseeable future, become a riskier component of the financial process when we move to the principles-based standards of IFRS? Weigh in [1] at the Big Fat Finance Blog.
Manual JEs, Risk and IFRS? [2] | Source: The Big Fat Finance Blog [3].
Links:
[1] http://bigfatfinanceblog.com/2009/10/02/manual-jes-risk-and-ifrs/
[2] http://bigfatfinanceblog.com/2009/10/02/manual-jes-risk-and-ifrs/
[3] http://bigfatfinanceblog.com/