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Journal articles on the topic 'International accounting harmonization'

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Published: 4 June 2021

Last updated: 5 February 2022

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1

Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (March 22, 2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.

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Hoarau, Christian. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 217–33. http://dx.doi.org/10.1080/09638189500000012.

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Haller, Axel. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 235–47. http://dx.doi.org/10.1080/09638189500000013.

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Nobes, Christopher. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 249–54. http://dx.doi.org/10.1080/09638189500000014.

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van der Tas, Leo G. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 255–60. http://dx.doi.org/10.1080/09638189500000015.

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Hajnal, Noémi. "The Harmonization of Accounting." Acta Universitatis Sapientiae, Economics and Business 5, no. 1 (November 1, 2017): 29–43. http://dx.doi.org/10.1515/auseb-2017-0002.

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AbstractThe development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

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Mulugetta, Abraham. "Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization." Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 26. http://dx.doi.org/10.19030/jabr.v6i3.6287.

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This study discusses practical approach to international accounting conceptualization, reviews literature on international accounting harmonization, and highlights possible reasons for the weak adherence to international accounting standards. It compares specific requirements of the Security Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Committee, Organization for Economic Cooperation & Development, European Economic Community, and the United Nations, on the disclosure of international operations of multinational enterprises in order to determine the degree to which these requirements are similar and by inference, the probably contribution to harmonization.

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Lainez, Jose A., Jose I. Jarne, and Susana Callao. "The Spanish accounting system and international accounting harmonization." European Accounting Review 8, no. 1 (May 1999): 93–113. http://dx.doi.org/10.1080/096381899336168.

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Kikuya, Masato. "International harmonization of Japanese accounting standards." Accounting, Business & Financial History 11, no. 3 (November 2001): 349–68. http://dx.doi.org/10.1080/713757317.

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TAY, J. S. W., and R. H. PARKER. "Measuring International Harmonization and Standardization." Abacus 26, no. 1 (March 1990): 71–88. http://dx.doi.org/10.1111/j.1467-6281.1990.tb00233.x.

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Gherghel, Laura. "International Accounting Harmonization between Utopia and Possibility." Journal of the World Universities Forum 3, no. 3 (2010): 83–94. http://dx.doi.org/10.18848/1835-2030/cgp/v03i03/56676.

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ARCHER, SIMON, PASCALE DELVAILLE, and STUART MCLEAY. "A Statistical Model of International Accounting Harmonization." Abacus 32, no. 1 (March 1996): 1–29. http://dx.doi.org/10.1111/j.1467-6281.1996.tb00448.x.

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Barth, Mary E., Greg Clinch, and Toshi Shibano. "International accounting harmonization and global equity markets." Journal of Accounting and Economics 26, no. 1-3 (January 1999): 201–35. http://dx.doi.org/10.1016/s0165-4101(98)00038-x.

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Cong Phuong, Nguyen, and Tran Dinh Khoi Nguyen. "International harmonization and national particularities of accounting." Journal of Accounting & Organizational Change 8, no. 3 (September 14, 2012): 431–51. http://dx.doi.org/10.1108/18325911211258371.

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Carneiro, Juarez, Lúcia Lima Rodrigues, and Russell Craig. "Assessing international accounting harmonization in Latin America." Accounting Forum 41, no. 3 (September 2017): 172–84. http://dx.doi.org/10.1016/j.accfor.2017.06.001.

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Baker, C. Richard, and Elena M. Barbu. "Trends in research on international accounting harmonization." International Journal of Accounting 42, no. 3 (January 2007): 272–304. http://dx.doi.org/10.1016/j.intacc.2007.06.003.

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Collett, Peter H., Jayne M. Godfrey, and Sue L. Hrasky. "International Harmonization: Cautions from the Australian Experience." Accounting Horizons 15, no. 2 (June 1, 2001): 171–82. http://dx.doi.org/10.2308/acch.2001.15.2.171.

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Global harmonization of accounting is a challenging and controversial issue currently confronting accounting standard setters and market regulators internationally. To date, Australia is further along in its international harmonization program than any other country with an established standard-setting regime. While no country's national standard-setting arrangements are likely to be subject to political pressures identical to those recently exerted in Australia, there are lessons to be learned from the Australian events. Given the political nature of standard setting, it is not surprising that the Australian experience indicates that pushes for harmonization are not necessarily what they seem. This paper describes the Australian experience and identifies some of the political drivers of recent standard-setting reform initiatives. It demonstrates how the rhetoric of harmonization can divert attention from politically motivated changes to the fundamental basis of standard setting. Using the harmonization banner to garner support in principle, parties with vested interests can push regulatory agendas that potentially subrogate user needs.

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Endenich, Christoph, Andreas Hoffjan, Teresa Schlichting, and Rouven Trapp. "Harmonizing management accounting in international subsidiaries: beyond national borders." Journal of Business Strategy 37, no. 1 (January 18, 2016): 27–33. http://dx.doi.org/10.1108/jbs-10-2014-0127.

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Purpose – The purpose of this study is to explore if and how companies strive for a harmonization of management accounting systems in their international business units to support company-wide consistent strategy implementation and to analyze the underlying drivers and pitfalls. Our paper is motivated by the tension between the need for consistent strategy implementation in the different international business units of multinational companies and the traditional differences in management accounting practices across countries. Design/methodology/approach – The field study comprised semi-structured in-depth interviews with management accounting experts in selected German and Spanish business units of 15 major German multinational companies. Findings – The authors identified strong efforts for company-wide harmonization of management accounting practices and found that beside explicit initiatives set by corporate headquarters, more implicit pressures such as the education of management accountants, the work of global consultancies and the use of standardized ERP-systems constitute strong drivers of the identified harmonization. Practical implications – The findings highlight implicit pressures as important drivers of the harmonization of management accounting systems in the international business units of multinational companies. Taking these implicit pressures into consideration can help multinational companies striving for a harmonization of business unit management accounting for consistent strategy implementation. Originality/value – Building on a unique sample of pairs of German and Spanish business units of 15 major German companies, the field study explores harmonization practices and its drivers in multinational companies.

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Barlev, Benzion, and Joshua Rene Haddad. "Harmonization, Comparability, and Fair Value Accounting." Journal of Accounting, Auditing & Finance 22, no. 3 (July 2007): 493–509. http://dx.doi.org/10.1177/0148558x0702200307.

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In this paper, we focus on the relationships between international accounting harmonization (IAH) and the paradigm of Fair Value Accounting (FVA). Accountants rely on the accounting concept of comparability in defining IAH and are in agreement that a set of internationally implemented Generally Accepted Accounting Principles (GAAP) is required for a “complete harmonization.” We argue, however, that a second requirement—a common denominator for measuring, recording, and reporting business transactions, assets, liabilities, and equities—is necessary to reach a state of a “complete IAH.” We explain the logic behind the requirement of a common denominator and assert that IAH is feasible under the paradigm of FVA, but not under that of Historical Cost Accounting (HCA). This is true because the concept of fair value, but not historical cost, provides the common denominator necessary for a meaningful comparison of accounting data. We then argue that the paradigm of FVA acts as a catalyst in a harmonization cycle: FVA propels IAH and IAH provides more relevant information that may foster the efficiency of global markets, which improves the quality of the FVA figures.

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Karim, Rifaat Ahmed Abdel. "International accounting harmonization, banking regulation, and Islamic banks." International Journal of Accounting 36, no. 2 (May 2001): 169–93. http://dx.doi.org/10.1016/s0020-7063(01)00093-0.

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Buchanan, F. Robert. "International accounting harmonization: Developing a single world standard." Business Horizons 46, no. 3 (May 2003): 61–70. http://dx.doi.org/10.1016/s0007-6813(03)00030-2.

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Sutton, Valerie. "Harmonization of international accounting standards: Is it possible?" Journal of Accounting Education 11, no. 1 (March 1993): 177–84. http://dx.doi.org/10.1016/0748-5751(93)90025-e.

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Otrusinová, Milana, and Eva Hýblová. "International harmonization of accounting demands a new approach to accounting education." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 427–35. http://dx.doi.org/10.11118/actaun201361020427.

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Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP). As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities) and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

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Ghio, Alessandro, and Roberto Verona. "Accounting Practitioners' Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy." Journal of International Accounting Research 17, no. 2 (June 1, 2018): 103–22. http://dx.doi.org/10.2308/jiar-52278.

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ABSTRACTThis paper explores the logics that drive the attitudes of certified accounting practitioners for small firms (CAs) toward new accounting standards. It then unravels the heterogeneity within the accounting profession surrounding the accounting harmonization process. Through analysis of an extensive survey of 1,268 Italian CAs and of ten interviews with presidents of local professional associations regarding an ongoing accounting harmonization project (i.e., the IFRS for SMEs), we first document the coexistence of competitive logics in driving CAs' attitudes toward the new accounting standards. Second, we demonstrate the role of social characteristics in fragmenting the community of accounting professionals, particularly in expressing heterogeneous views on the IFRS for SMEs. This paper contributes to the literature on the relation between the accounting profession and accounting harmonization by illustrating the multifaceted attitudes of CAs toward a project of accounting harmonization. The results are also informative to policy makers in understanding the adoption and implementation process of new accounting standards.

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TAS, LEO G. "Measuring International Harmonization and Standardization: A Comment." Abacus 28, no. 2 (September 1992): 211–16. http://dx.doi.org/10.1111/j.1467-6281.1992.tb00281.x.

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TAY, J. S. W., and R. H. PARKER. "Measuring International Harmonization and Standardization: A Reply." Abacus 28, no. 2 (September 1992): 217–20. http://dx.doi.org/10.1111/j.1467-6281.1992.tb00282.x.

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Kaupelyte, Dalia, and Renata Legenzova. "DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?" CBU International Conference Proceedings 2 (July 1, 2014): 113–18. http://dx.doi.org/10.12955/cbup.v2.453.

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Financial accounting is undergoing major changes in the EU and worldwide. Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities. Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed. One of accounting harmonization related questions is whether Lithuanian higher education provides labor market with market-needs oriented accounting professionals.The objective of this article is to assess if Lithuanian higher education programs in accounting field is in compliance with EU accounting harmonization outcomes. We analyze if graduates of Accounting programs from Lithuanian Higher Education Institutions are trained to work with different sets of accounting standards—International Financial Reporting Standards (IFRS) and Public Sector Accounting Standards that were adopted in Lithuania as a part of accounting harmonization incentives. To conduct an assessment of research methods by case analysis, comparative analysis has been deployed. We assessed programs goals, learning outcomes and course curriculum of Professional Bachelor, Bachelor and Master level programs in Lithuanian universities and colleges.Results of the research revealed that de jure accounting harmonization is reflected in Lithuanian higher education Accounting programs. Accounting for listed companies (required to use International Financial Reporting Standards) is given little importance in Lithuanian Accounting programs. According to the analysis of the learning outcomes, graduates of the Accounting programs in Lithuania have a broad profile, but would not be able to work independently with International Financial Reporting Standards. On the other hand, even if regulation of public sector accounting was enforced later, it is included in number of analyzed programs. A number of Professional Bachelor’s programs even offer specialization in this area. Results of the research allow us to conclude that colleges have their niche in preparing accounting specialist for local labor market and their positioning is relatively strong, concerning public sector accounting. Meanwhile first and second level universities’ programs could be strengthened toward international accounting to provide labor market with professionals in this area.

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BRUNOVS, RUDOLF, and ROBERT J. KIRSCH. "Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards." Abacus 27, no. 2 (September 1991): 135–61. http://dx.doi.org/10.1111/j.1467-6281.1991.tb00263.x.

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Ryska, J., and A. Valder. "Fair value in financial accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 11 (March 2, 2012): 526–32. http://dx.doi.org/10.17221/5442-agricecon.

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By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets leads to the publishing of real net income of the enterprise. The necessity to express the fair values of assets for accountancy places specialists of this profession in a new position of professionals having a common language with investors. This trend started deepening when the International Valuation Standards Committee began to co-operate with the International Accounting Standards Committee more closely. This caused the harmonization of basic terms used for valuation of property.

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Jones, Stewart, and Peter W. Wolnizer. "Harmonization and the Conceptual Framework: An International Perspective." Abacus 39, no. 3 (October 2003): 375–87. http://dx.doi.org/10.1111/j.1467-6281.2003.00139.x.

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Chen, Shimin, Zheng Sun, and Yuetang Wang. "Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices." Accounting Horizons 16, no. 3 (September 1, 2002): 183–97. http://dx.doi.org/10.2308/acch.2002.16.3.183.

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While international harmonization of accounting is gaining momentum in recent years, there is little empirical evidence on whether the harmonization of accounting standards leads to harmonized accounting practices and comparable financial reports. Benefiting from a unique research opportunity in China, this study provides such evidence. Since January 1, 1998, a newly promulgated Accounting Regulation for Listed Companies is in effect. This new regulation is the most comprehensive effort at harmonizing Chinese generally accepted accounting standards (GAAP) with International Accounting Standards (IAS). Based on a sample of listed companies required to reconcile accounting earnings from Chinese GAAP to IAS, we find no evidence that the Chinese government's efforts eliminated or significantly reduced the gap between Chinese and IAS earnings despite harmonized accounting standards. We explore reasons for the continued earnings gap after the 1998 regulation and find that a lack of adequate supporting infrastructure, manifested in excessive earnings management and low quality auditing, may explain the gap.

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Murphy, Ann B. "The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices." International Journal of Accounting 35, no. 4 (October 2000): 471–93. http://dx.doi.org/10.1016/s0020-7063(00)00074-1.

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Elad *, Charles. "Fair value accounting in the agricultural sector: some implications for international accounting harmonization." European Accounting Review 13, no. 4 (December 2004): 621–41. http://dx.doi.org/10.1080/0963818042000216839.

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Rodrigues, Lúcia Lima, and Russell Craig. "Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault." Critical Perspectives on Accounting 18, no. 6 (September 2007): 739–57. http://dx.doi.org/10.1016/j.cpa.2006.02.007.

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Ben Slama, Fatma, and Mohamed Faker Klibi. "Accounting development in a changing environment: the case of Tunisia." International Journal of Law and Management 59, no. 5 (September 11, 2017): 756–75. http://dx.doi.org/10.1108/ijlma-03-2016-0034.

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Purpose The purpose of this paper is to discuss accounting development in Tunisia, which is a developing North African country little known in the international accounting literature. Design/methodology/approach Methodologically, this paper is based on an exploratory approach. It uses the descriptive tradition of research by collecting and analyzing numerical and narrative data to identify and describe environmental factors that favor or hamper accounting development in Tunisia. Findings This paper indicates that Tunisian companies have been applying the Enterprise Accounting System (EAS) since 1996. This system, while keeping with the logic of a chart of accounts, represents a first attempt to harmonize with international accounting standards. Accounting harmonization in Tunisia is meant to support the strategy, launched in the early 1990s, to integrate the country into the globalization process. Accordingly, the EAS has helped to achieve macroeconomic benefits (public interests). However, it does not lead to the desired level of financial transparency (private interests), especially that of large companies. Currently, Tunisian Accounting Standards neither reflect the rapid evolution of business activity nor changes in international accounting standards. This unachieved harmonization has led some listed companies to comply with some International Financial Reporting Standards which are not included in the EAS. Research limitations/implications The unachieved harmonization in Tunisia is mainly related to the political system, taxation factors, the legal system, the weak state of corporate governance and governmental control over standardization. Practical implications This paper provides insights into the problems of developing countries that harmonize with international standards to achieve public interests. These countries may encounter many difficulties in bringing their accounting standards up to date. These difficulties seem to be associated with environmental specificities. Accordingly, international standardization bodies and developing country regulators should take into account environmental factors which are determinant for the harmonization decision to succeed. Originality/value This paper contributes to the existing literature on accounting development in developing countries. It implies that recent accounting development, as it is designed in Tunisia, is better suited to the needs of small businesses. Large companies would be compelled to complement local generally accepted accounting principles by standards they choose, voluntarily, among international standards.

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Jerris, Scott I. "Earnings Per Share Reporting: A Movement Toward International Harmonization." Journal of Applied Business Research (JABR) 14, no. 2 (September 1, 2011): 11. http://dx.doi.org/10.19030/jabr.v14i2.5711.

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Earnings per share (EPS) is one of the most widely quoted financial measures used in assessing firm performance. Due to the use of the price-earnings ratio in financial analysis, some countries have established a standard for the computation of EPS measures. This paper compares, contrasts and illustrates current EPS reporting practices for two countries with actual pronouncements: the United States, and the United Kingdom. These two countries were specifically chosen because they represent how current EPS reporting practices can differ on a number of dimensions. In addition, this paper discusses the exposure draft of the Financial Accounting Standards Board (FASB) as compared to that of the International Accounting Standards Committee (IASC), based on a joint project to harmonize the reporting of EPS measures. Final passage of the exposure drafts is expected in mid-1997.

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Vasilyeva, V., and D. Semenyuk. "Income and expenditure accounting: areas of harmonization of international and national financial accounting standards." Economic scope, no. 147 (July 4, 2019): 128–39. http://dx.doi.org/10.30838/p.es.2224.040719.128.553.

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Thuong, Tran Thi. "The Development Path of Vietnamese Accounting System." International Journal of Economics and Finance 10, no. 5 (April 13, 2018): 154. http://dx.doi.org/10.5539/ijef.v10n5p154.

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After implement “Doi Moi” process in 1986, the Vietnamese accounting system has reformed significantly. To date, the structure of Vietnamese accounting system includes four levels, namely, (1) accounting law, (2) decrees, (3) decisions and Vietnamese Accounting Standards (VASs) and (4) circulars. Particularly, Vietnamese National Assembly promulgated accounting laws in 2003 and 2015. The VASs were promulgated based on the first version of International Accounting Standards (IASs), however until now, the VASs have been not yet amended. Meanwhile IASs have been adjusted regularly and upgraded to IFRSs by International Accounting Standards Board (IASB) since 2001. Moreover, in terms of quantity, Vietnam only promulgated 26 VASs, whereas IASB issued 43 IASs/IFRSs (consist of 27 IASs and 16 IFRSs). Actually, Vietnam became a member of Association of South East Asian Nations (ASEAN) in 1995. On December 31st 2015, the ASEAN set up ASEAN Economic Community (AEC) and as a result, Vietnam is a member of AEC. The one of objectives of AEC is convergence accounting field, through allowance movement freedom of skilled labor in accounting sector within ASEAN members. The research of Backer et al. (2007) mentioned that the accounting harmonization and convergence have became the great topics relevant to international integration in many countries. Therefore, the study shows history and development of Vietnamese accounting law and accounting standards and analyzes the role of each component in Vietnamese accounting system. Especially, the study provides the experience in accounting harmonization from ACE members to evidence the necessary of harmonization with IASs/IFRSs of Vietnam.

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Alanzi, Khalid A., and Mishari M. Alfraih. "Does accumulated knowledge impact academic performance in cost accounting?" Journal of International Education in Business 10, no. 01 (May 2, 2017): 2–11. http://dx.doi.org/10.1108/jieb-08-2016-0019.

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Purpose This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares regression analyses tested the study’s hypothesis. Findings Results indicated significant impact of accumulated knowledge on academic performance, with and without controls for other factors. Practical implications The findings provide administrators, academic advisors, accounting educators and researchers with a useful benchmark for the development of accounting curriculum, teaching plans and strategies and future academic research, and it forms the basis for comparative work aimed at the harmonization of international accounting education. Originality/value The study provides empirical support for the theoretical prediction that quantitative accumulated knowledge in accounting has an impact on the academic performance of students, especially in Cost Accounting. Internationally, it provides a foundation for future comparative studies, potentially leading to the harmonization of international accounting education. Regionally, it attempts to fill some of the gaps in the regional accounting education literature. Locally, the study seeks to improve the performance of the accounting students in Cost Accounting within the college where data were collected.

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Danijela, Andjelković Milivoj, and Danijela Zubac. "The Impact of Accounting Harmonization on Financial Statements Quality in Serbia." Economic Analysis 52, no. 1 (June 24, 2019): 128–37. http://dx.doi.org/10.28934/ea.19.52.12.pp128-137.

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The general process of the world market globalization and the great influence of international financial organizations, especially the IMF and the World Bank, caused the need for standardization and harmonization of financial statements of the participants involved in international economics and trade. In this process, in the Republic of Serbia, the International Accounting Standards Board (IASB) and the IASB.S project for IAS/IFRS implementation have a crucial role. By adopting the International Financial Reporting Standards - IFRSs (including International Accounting Standards - IASs), financial statements prepared in Serbia may be comparable with financial statements in other countries. Starting from this, the main goal of the research is to indicate whether the financial statements in Serbia based on the IASB project can be comparable with financial statements in other countries, and on this basis can they satisfy the needs of external users of information (investors, creditors and others). In doing so, it points to the experience in the Republic of Serbia, the accounting practice and experiences of other countries, above all members of the European Union. The results of the research show that, in addition to the IAS/IFRS, the US generally accepted accounting principles (GAAPs) and the Directive 34 of the European Union represent the key segments of professional regulation contributing to greater accounting harmonization, and on this basis, the higher quality of financial reporting. Most countries that have national accounting regulations align the accounting rules in the most important issues with those regulations.

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Carvalho, Cláudia Daniela Ferreira da Mota, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós, and Maria do Rosário Fernandes Justino. "An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39." Revista Contabilidade & Finanças 26, no. 68 (August 2015): 181–94. http://dx.doi.org/10.1590/1808-057x201500530.

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<p>The professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the international accounting harmonization process, insofar as it enables them to identify the main obstacles to face in order to achieve full harmonization. Thus, this article is aimed at analyzing the differences in terms of professional interests by addressing the participation of various stakeholders groups in the process of issuing/modifying standards of the International Accounting Standards Board (IASB). Based on content analysis, we examined the comment letters sent to the IASB in the context of the first part of the first phase of the project to replace the International Accounting Standard (IAS) 39, entitled "Financial Instruments - Recognition and Measurement", by the International Financial Reporting Standard (IFRS) 9, on its turn entitled "Financial Instruments". Respondents were identified according to the stakeholders group, and, later, the collected data underwent a nonparametric chi-square test. The results of this study indicate there are significant differences between the answers obtained from the various stakeholders groups involved in the process of issuing or reviewing a standard of the IASB, above all made clear between the group of financial preparers and the regulatory and/or standard-setting agencies and the professional associations related to accounting.</p>

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HAMID, SHAARI, RUSSELL CRAIG, and FRANK CLARKE. "Religion: A Confounding Cultural Element in the International Harmonization of Accounting?" Abacus 29, no. 2 (September 1993): 131–48. http://dx.doi.org/10.1111/j.1467-6281.1993.tb00427.x.

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Žárová, Marcela. "Regulation of the European Accounting from the perspective of international harmonization." Acta Oeconomica Pragensia 12, no. 1 (March 1, 2004): 12–21. http://dx.doi.org/10.18267/j.aop.239.

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Georgescu, Floarea, and Cicilia Ionescu. "Harmonization of accounting in the process of globalization of economic activities." Journal of Economic Development, Environment and People 3, no. 1 (March 30, 2014): 19. http://dx.doi.org/10.26458/jedep.v3i1.59.

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Abstract. Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS).This fact had imposed the appearance of legislative norms and provisions adapted to the actual requirements, by taking into account the growing and complex level of economic activities where the irreversible process of globalization takes place.The changes due to the economic politics, especially the new configuration of the international economic relations, relations characterized by an intense and irreversible process of globalization, have conducted to the implementation of a unitary and uniform legislation, particularly for the member states of EU. The accounting reform has begun through the harmonization of legislation according to the requirements and provisions of International Accounting Standards and European Directives. The ampleness and the rapid rhythm of informational society’s development have implicitly leaded to the development of accounting information’s importance and dimension. The decisive role of the accounting information had conducted to the accentuated growth of the interest, manifested at all informational society’s level, from the development of activities in financial and economical domain point of view.The accounting normalization process imposed the development of norms and provisions necessary to the drawing up of accounting documents, by defying methods and a specialized terminology, applied in the activity of entities and accounting specialists.

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Disdier, Anne-Célia, Lionel Fontagné, and Olivier Cadot. "North-South Standards Harmonization and International Trade." World Bank Economic Review 29, no. 2 (January 20, 2014): 327–52. http://dx.doi.org/10.1093/wber/lht039.

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Fuertes, Iluminada. "Towards Harmonization or Standardization in Governmental Accounting? The International Public Sector Accounting Standards Board Experience." Journal of Comparative Policy Analysis: Research and Practice 10, no. 4 (December 2008): 327–45. http://dx.doi.org/10.1080/13876980802468766.

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Simonova, M. D. "International Energy Reserves Accounting System: Harmonization of Statistical Information for SNA Purposes." Voprosy statistiki 28, no. 3 (June 29, 2021): 86–94. http://dx.doi.org/10.34023/2313-6383-2021-28-3-86-94.

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The article covers the study of several international and foreign information and methodological standards and documents on energy resources statistics. It also examines the possibilities of harmonizing energy resources statistics with the System of National Accounts (SNA). The relevance of the problems is determined by the need for further development of the Russian system of environmental-economic accounting and, in particular, of statistics on energy reserves, adaptation of international standards and best practices in this area in some foreign countries. International standards and foreign methodological documents are characterized in the context of ensuring international comparability of energy resources assessment and compilation of environmental-economic accounts for the SNA. Since the ongoing adaptation of environmental-economic accounting will be completed shortly, a compilation of Mineral and Energy Resource Accounts is also a vital activity of statistical offices. To adequately integrate them into the SNA, indicators of proven resources should be estimated in value terms. The implementation of these approaches will in turn lead to a statistically correct valuation of natural capital and the inclusion of these data in the SNA. However, prices for capital valuation can be applied, on the basis of the disaggregation of statistical indicators, exogenous extraction factor, as well as analysts' forecasts. The harmonization of statistical information on energy reserves on the conceptual basis of national accounting will ensure international comparability of the indicators under consideration as well as will promote to the ecological orientation of sustainable economic development and green growth both in Russia and abroad.

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Perry, James, and Andreas Nöelke. "International Accounting Standard Setting: A Network Approach." Business and Politics 7, no. 3 (December 2005): 1–32. http://dx.doi.org/10.2202/1469-3569.1136.

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The article takes a political economy perspective on the current harmonization of accounting standards. It argues that the process not only signals a major shift in the mode of governance (towards private authority), but also in the substance of what is being governed. In political-economic terms, the most significant change which the International Accounting Standards Board (IASB) brings to accounting is an increased reliance on market values in the form of so-called Fair Value Accounting (FVA). The FVA paradigm represents a financial perspective on business operations. This perspective is matched by the process and structure of the institutions that govern international accounting standard setting, particularly the IASB and the European Financial Reporting Advisory Group which advises the Commission of the European Union on the adoption of IASB standards. A network analysis of the different committees and working groups of these two institutions demonstrates that financial sector actors wield substantially more influence than other categories of business actors within the governance of international accounting standard setting.

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Bogdan Cosmin, Gomoi. "The Informational Content Of The Balance Sheet And The Accounting International Harmonization." Annales Universitatis Apulensis Series Oeconomica 1, no. 9 (June 30, 2007): 261–67. http://dx.doi.org/10.29302/oeconomica.2007.9.1.41.

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Blechová, Beáta, and Šárka Sobotovičová. "FINANCIAL ACCOUNTING OF THE CZECH REPUBLIC IN THE CONTEXT OF INTERNATIONAL HARMONIZATION." Acta academica karviniensia 18, no. 1 (March 30, 2018): 17–24. http://dx.doi.org/10.25142/aak.2018.002.

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