نوع مقاله : مقاله پژوهشی
نویسندگان
1 عضو هیئت علمی دانشگاه علامه طباطبایی
2 دانشجوی دکتری حسابداری دانشگاه علامه طباطبایی
کلیدواژهها
عنوان مقاله English
نویسندگان English
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 rational and pressure for Harmonization, Obstacles to harmonization and introduces many organizations and entities are involved in the process of harmonizing accounting standards.
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