haku: @author Blake, J. / yhteensä: 10
viite: 8 / 10
| Tekijä: | Blake, J. Amat, O. |
| Otsikko: | European accounting harmonization: myth or reality? |
| Lehti: | European Management Journal
1994 : SEP, VOL. 12:3, p. 332-337 |
| Asiasana: | ACCOUNTING EUROPE EUROPEAN UNION |
| Kieli: | eng |
| Tiivistelmä: | In the European Union, governments through Directives, and the accounting profession through the International Accounting Standards Committee (IASC), both claim to be seeking to harmonise accounting practices. In this article, the authors explore these claims. They first identify the continuing wide variation in accounting practice in Europe and internationally. Second, they consider the demand for harmonisation of accounting practices within Europe and internationally. Third, they offer a list of the environmental factors that obstruct international accounting harmonisation. |
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