Twenty Years of International Accounting Harmonization
Type de matériel :
TexteLangue : français Détails de publication : 1999.
Sujet(s) : Ressources en ligne : Abrégé : During the past twenty years, the hoses of accounting have been challenged. As a consequence, international accounting harmonization has become less and less simple. The different “actorsâ€? have tended to adopt various strategies, which could make even more complex the process. Two elements should have a great impact on the future of harmonization : the attitude of big companies towards new IASC standards and the attitude of the SEC.
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During the past twenty years, the hoses of accounting have been challenged. As a consequence, international accounting harmonization has become less and less simple. The different “actorsâ€? have tended to adopt various strategies, which could make even more complex the process. Two elements should have a great impact on the future of harmonization : the attitude of big companies towards new IASC standards and the attitude of the SEC.
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