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Volume 1 (2003)
Accounting Standards Harmonization

Mohsen Khoshtinat; N. O. Rahimian

Volume 2, Issue 6 , July 2004, , Pages 83-112

Abstract
  Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each other and can be reconciled. This Article presents ...  Read More