| 000 | 01267cam a2200193 4500500 | ||
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| 005 | 20250112023912.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aHoarau, Christian _eauthor |
| 245 | 0 | 0 | _aInternational Accounting Harmonization: Towards Mutual Recognition of Standards? |
| 260 | _c1995. | ||
| 500 | _a13 | ||
| 520 | _aThis 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 | _ainternational accounting harmonization | ||
| 690 | _amutual recognition | ||
| 690 | _adifferent accounting systems | ||
| 786 | 0 | _nAccounting Auditing Control | Volume 1 | 2 | 1995-12-01 | p. 75-88 | 1262-2788 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accounting-auditing-control-1995-2-page-75?lang=en |
| 999 |
_c144107 _d144107 |
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