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| Author: | Blake, J. |
| Title: | Problems in international accounting harmonisation. |
| Journal: | Management Accounting (London)
1990 : FEB, VOL. 68:2, p. 28-31 |
| Index terms: | INTERNATIONAL ACCOUNTING FINANCIAL ANALYSIS |
| Language: | eng |
| Abstract: | An exploration of international accounting harmonisation problems, the different accounting practices in various countries, promotion of harmonisation by international organisations and standardisation of accounting practices. Factors leading to international variations in accounting practice and practical examples of problems of international comparative analysis. Public, private sector and professional bodies. Reason for national differences. Nationalism. Historical accident. Legal systems, users and objectives. Problems in international financial analysis. |
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