Accounting Standards Harmonization
Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each other and can be reconciled. This Article pre...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2004-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4075_b6f846f9dc6e87beecc1fa2f25f88357.pdf |
| _version_ | 1797378418461900800 |
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| author | Mohsen Khoshtinat N. O. Rahimian |
| author_facet | Mohsen Khoshtinat N. O. Rahimian |
| author_sort | Mohsen Khoshtinat |
| collection | DOAJ |
| description | Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each other and can be reconciled. This Article presents rational and pressure for Harmonization, Obstacles to harmonization and introduces many organizations and entities are involved in the process of harmonizing accounting standards. |
| first_indexed | 2024-03-08T20:07:36Z |
| format | Article |
| id | doaj.art-ee4403a87d854c61955e693ca62fa96b |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:07:36Z |
| publishDate | 2004-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-ee4403a87d854c61955e693ca62fa96b2023-12-23T10:32:39ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192004-06-0126831124075Accounting Standards HarmonizationMohsen Khoshtinat0N. O. Rahimian1عضو هیئت علمی دانشگاه علامه طباطباییدانشجوی دکتری حسابداری دانشگاه علامه طباطباییHarmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each other and can be reconciled. This Article presents rational and pressure for Harmonization, Obstacles to harmonization and introduces many organizations and entities are involved in the process of harmonizing accounting standards.https://qjma.atu.ac.ir/article_4075_b6f846f9dc6e87beecc1fa2f25f88357.pdf |
| spellingShingle | Mohsen Khoshtinat N. O. Rahimian Accounting Standards Harmonization مطالعات تجربی حسابداری مالی |
| title | Accounting Standards Harmonization |
| title_full | Accounting Standards Harmonization |
| title_fullStr | Accounting Standards Harmonization |
| title_full_unstemmed | Accounting Standards Harmonization |
| title_short | Accounting Standards Harmonization |
| title_sort | accounting standards harmonization |
| url | https://qjma.atu.ac.ir/article_4075_b6f846f9dc6e87beecc1fa2f25f88357.pdf |
| work_keys_str_mv | AT mohsenkhoshtinat accountingstandardsharmonization AT norahimian accountingstandardsharmonization |