The Influencing Factors of Accounting Harmonization

Jeno Beke

Chapter 3 in International Accounting Harmonization, 2013, pp 73-77 from Palgrave Macmillan

Abstract: Abstract After the summarizing and measuring of international accounting classifications and clusters it is important to show the possibility and reality of the information systems to harmonization and which factors promote and restrain the harmonization process in the world.

Keywords: Accounting Rule; International Accounting Standard; Accounting Principle; Accounting Regulation; Taxation Regulation (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-37434-9_3

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DOI: 10.1057/9781137374349_3

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