haku: @indexterm Harmonization / yhteensä: 97
viite: 15 / 97
Tekijä:Garrido, P.
Leon, A.
Zorio, A.
Otsikko:Measurement of formal harmonization progress: the IASC experience
Lehti:International Journal of Accounting
2002 : VOL. 37:1, p. 1-26
Asiasana:International accounting
Accounting standards
Harmonization
Vapaa asiasana:IAS
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 234584
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