Main Advantages In Harmonization Of International.
QUESTION: Discuss the challenges of harmonization of accounting system.Accounting Standards are the statements of code of practice of the regulatory accounting bodies that are to be observed in the preparation and presentation of financial statements.The Generally Accepted Accounting Principles is comprised of a large group of individual accounting standards.
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I will begin by making just a brief comment on international harmonisation of accounting, following this I will put forward arguments both for and against the harmonisation of accounting. The aim of accounting harmonisation is to make the financial statements of companies comparable with the financial statements of companies in other countries.
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Accounting Harmonization Essay. Accounting harmonization is the process of minimizing the differences in financial reporting practices across national boundaries. Accounting is a social science, and accounting practice varies across countries due to differences in culture, religion, history, legal and taxation systems, financing and business ownership systems, and level of economic development.
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