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The Harmonization Process of International Accounting Standards

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Title: The Harmonization Process of International Accounting Standards
Authors: Gemtry, Mei
Issue Date: 15 Jan 2014
Publisher: University of Hawaii at Manoa
Abstract: The purpose of this paper is to analyze the movement toward harmonization of accounting standards from the 1970s. Forces that influence the movement are identified and examined. Thirty-one countries have been selected for comparison. By analyzing the data, countries can be classified into four accounting clusters and the result shows that countries in each cluster share similar accounting practices.The study also indicates that global harmonization of accounting standards is not very successful due to various factors that will be discussed in the paper. However, regional harmonization has shown great improvement since 1970 especially for those countries grouped in the same cluster.
Pages/Duration: 41 pages
URI/DOI: http://hdl.handle.net/10125/32074
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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