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| Author: | Rahman, A. Perera, M. Tower, G. |
| Title: | Accounting harmonization between Australia and New Zealand: towards a regulatory union |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:4, p. 316-333 |
| Index terms: | AUSTRALIA HARMONIZATION INTERNATIONAL |
| Language: | eng |
| Abstract: | This paper examines the accounting implications of the Closer Economic Relations (CER) Agreement between New Zealand and Australia. Choi's cluster analysis explains why regional efforts at the harmonization of accounting standards would be more fruitful in comparison with those aimed at a global harmonization. It has been argued that harmonization of accounting standards between the two countries is an essential step to achieve the objectives of the CER Agreement. |
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