Harmonization of accounting standards Free Essay, Term Paper and Book Report
ABSTRACT
This report focuses on the ongoing issue of harmonization of accounting standards. It throws light upon the importance and need of harmonization as the economy is moving toward globalization day by day and which in turn is affecting the entire business world. It further discusses in detail some of the most important advantages that may be achieved through harmonization. It also tells how the different groups in economy like the investors, MNCS and other will be benefited through harmonization.
The second half of the report discusses in details some of the major barriers that are hindering harmonization and influencing it to a large extent. Lastly it gives a brief account of the International Standards Accounting Board, its composition and its purpose.
INTRODUCTION
Accounting standards may be defined as legal financial
reporting requirement, which may vary from country to country. So long as the country or the company operates within is territory the difference in accounting standards or financial reporting may not be a problem but on the contrary if......
Word Count: 2151
Page Count: 8.6 (250 words a page / double spaced)
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