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Harmonisation - The desire by the IASB to harmonise accounting is the triumph of hope over experience

Harmonisation - The desire by the IASB to harmonise accounting is the ...

Inhalt

Essay from the year 2012 in the subject Business economics - Accounting and Taxes, grade: A, University of Westminster, course: BSc Accounting and Business Management, language: English, abstract: On an international scale, harmonisation aims to update, align or even replace domestic standards with a high quality set of international accounting standards issued by the IASB. Reducing differences in financial reporting between various countries would benefit a wide variety of users in understanding and comparing accounts on a much larger geographical scale. However there are numerous obstacles discussed which can hinder the speed and completion of harmonisation.

Bibliografische Angaben

Oktober 2012, 11 Seiten, Englisch
GRIN VERLAG
9783656295525

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