International Accounting Harmonization: Towards Mutual Recognition of Standards? (notice n° 144107)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01267cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112023912.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hoarau, Christian |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | International Accounting Harmonization: Towards Mutual Recognition of Standards? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1995.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 13 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article recalls that international accounting harmonization remains marked by the Anglo-Saxon accounting model and disregards the economic, social and cultural environment of different accounting systems. Then, it entends to show that in France the international harmonization has broken down the homogeneity of the accounting model. This process has resulted in a reduction in the social functions of accounting. Finally, it seeks to suggest an approach towards harmonization which will be more careful in respecting different identities : the mutual recognition of accounting standards with benchmarks. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international accounting harmonization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mutual recognition |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | different accounting systems |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 1 | 2 | 1995-12-01 | p. 75-88 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1995-2-page-75?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1995-2-page-75?lang=en</a> |
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