Harmonization of The International Accounting System

Author: Lecturer Ph. Diaconu PAUL


Globalization is one of the biggest social processes which the humanity has facing since ever. That’s why it’s impact in the global economy is huge. Facing a global challenge financial information system has called for consistent financial  information produced by accounting. One of the main international accounting processes on the actual period is the harmonization of the national accounting systems. There are the two main systems which are disputing the firts stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the choused one. Due to this fact the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. These are the questions on which this papaer is trying to answer.

Keywords: globalization harmonization, convergence, international accounting standards.

Artikel Lengkap dapat di download disini -> harmonization-of-the-international-acc-system.pdf

Artikel ini membahas tentang manfaat dan kendala dari harmonisasi akuntansi internasional, ulasan lengkap artikel ini dapat didownload disini -> Ulasan Artikel

Ditulis dalam Akuntansi. 1 Comment »

Satu Tanggapan to “Harmonization of The International Accounting System”

  1. yuesri Says:

    comentarx cuman dikit aja cuman pegn bilang klo bisa daftr nama serta foto mahasiswa stie jurusan s1 di tampilkan dalam blok ini. thenks

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