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| Author: | Garrido, P. Leon, A. Zorio, A. |
| Title: | Measurement of formal harmonization progress: the IASC experience |
| Journal: | International Journal of Accounting
2002 : VOL. 37:1, p. 1-26 |
| Index terms: | International accounting Accounting standards Harmonization |
| Freeterms: | IAS |
| Language: | eng |
| Abstract: | The study provides an empirical measurement of International Accounting Standards Committe (IASC) progress throughout its harmonization history. The results prove that the IASC has made great progress in regard to the level of harmony achieved through the accounting standards it has issued or revised. |
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