Convergence

John Flower

Chapter 8 in European Financial Reporting, 2004, pp 176-192 from Palgrave Macmillan

Abstract: Abstract The subject of the chapter is convergence, that is, the process by which the rules that are set at the national level become increasingly similar — they all converge onto a common model.

Keywords: Foreign Currency; International Financial Reporting Standard; Financial Instrument; Foreign Subsidiary; Historical Cost (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-62810-6_8

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DOI: 10.1057/9780230628106_8

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