Vingt ans d'harmonisation comptable internationale

Claude Simon and Hervé Stolowy ()

ACCRA, 1999, vol. 5, issue 3, 45-60

Abstract: During the past twenty years, the hoses of accounting have been challenged. As a consequence, international accounting harmonization has become less and less simple. The different ?actors? have tended to adopt various strategies, which could make even more complex the process. Two elements should have a great impact on the future of harmonization : the attitude of big companies towards new IASC standards and the attitude of the SEC.

Keywords: accounting harmonization; accounting standards; IASC; IOSCO (search for similar items in EconPapers)
Date: 1999
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