International Financial Reporting Standards (IFRS) : Standardization or Harmonization

This paper focuses on the issue of standardization and harmonization of International Financial Reporting Standards. For the purpose qualitative analysis of the secondary data has been done. Findings and conclusion suggests that harmonization of accounting and financial reporting standards, practices and frameworks for making it homogenous is better option than that of the standardization because of its accommodative and inclusive nature

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Year of publication:	2017
Authors:	Upadhyay, Rajeev Kumar
Publisher:	[2017]: [S.l.] : SSRN
Subject:	Bilanzierungsgrundsätze \| Accounting standards \| IFRS \| Rechtsangleichung \| Harmonization of law

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Extent:	1 Online-Ressource (4 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Abhinav National Monthly Refereed Journal of Research in Commerce & Management Volume 4 , Issue 3 (March, 2015) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 13, 2015 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012971922