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Harmonization of International Accounting Standards

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Title: Harmonization of International Accounting Standards
Authors: Olita, Lynn
Issue Date: 15 Jan 2014
Publisher: University of Hawaii at Manoa
Abstract: The movement toward harmonization of international accounting standards have been strengthened by many bodies who are concerned with the changing needs of a more globalized economy. These bodies include the International Accounting Standards Committee, European Economic Community Commission, United Nations, and the International Federation of Accountants. In spite of their attempts to contribute to the effort of establishing international standards, major problems continue to prevail. Problems, such as the failure to agree on a clear and official definition of international accounting, impede the progress of harmonization.
Pages/Duration: 39 pages
URI/DOI: http://hdl.handle.net/10125/32068
Rights: All UHM Honors Projects are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission from the copyright owner.
Appears in Collections:Honors Projects for Business Administration



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