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A glossary on new product development / integrated product development terms and acronyms. Harmonisation of Accounting: Meaning, Need and Forces Leading to It | Financial Analysis ADVERTISEMENTS: Let us make an in-depth study of the meaning, need and major forces of harmonisation of accounting.
Christopher and Robert in their book “Comparative International Accounting” have defined the term Harmonisation as ‘a.
And accountants all over the world feel the necessity to shorten the gap among different streams of accounting practices through harmonization. Still, we have a couple of strong variants of accounting practices (say, for example, US GAAP, UK GAAP, IAS etc.) over the world existed and practiced simultaneously.
A consideration of the basic problems of civil procedure designed to acquaint students with the fundamental stages and concerns of litigation, e.g., jurisdiction, pleading, discovery, trial, choice of law, and multiparty actions.
International convergence of accounting standards is not a new idea. The concept of convergence first arose in the late s in response to post World War II economic integration and related increases in cross-border capital flows. Keywords: Harmonization of Accounting Standards, International Accounting Standards, International Financial Reporting Standards, Generally Accepted Accounting Principles, Securities and Exchange Commission, International Accounting Standards Committee, Convergence of accounting standards.
1.Harmonization of accounting standards through internationalization