Concept information
Preferred term
accounting harmonization
Definition
- Accounting harmonization is the process of minimizing the differences in financial reporting practices across national boundaries. Accounting is a social science, and accounting practice varies across countries due to differences in culture, religion, history, legal and taxation systems, financing and business ownership systems, and level of economic development. [Source: Encyclopedia of Business in Today's World; Accounting Harmonization]
Broader concept
Belongs to group
URI
https://concepts.sagepub.com/social-science/concept/accounting_harmonization
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