Premises and Obstacles to International Accounting Convergence

Dima Florin-Constantin ()
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Dima Florin-Constantin: “Constantin Brâncoveanu” University of Piteºti

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1064-1068

Abstract: This article aims to analyse the main aspects of international accounting convergence. Therefore, the issue is the analysis both in terms of factors that favour the international accounting harmonisation and in terms of factors that prevent achieving this desideratum.

Keywords: normalisation; harmonisation; accounting convergence. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1064-1068

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