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Published byΖέφυρος Κακριδής Modified over 5 years ago
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HARMONIZING FINANCIAL REPORTING STANDARDS GLOBALLY
Chapter 2 HARMONIZING FINANCIAL REPORTING STANDARDS GLOBALLY
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Learning Objectives: Recognize the arguments for and against harmonization. Identify the pressures for and the obstacles to harmonization.
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Learning Objectives: Become familiar with the main organizations involved in harmonization. Examine some previous harmonization efforts. Compare harmonization approaches in EU and ASEAN.
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Chapter Outline: Rationale for Harmonization
Pressures for Harmonization Obstacles to Harmonization
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Measuring Harmonization
Supranational Organizations Engaged in Accounting Harmonization Other Harmonization Efforts
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Current Evidence on Harmonization
Global Regional A Tale of Two Regions - Comparing ASEAN to EU
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