Global Convergence of Accounting Standards

Authored by: Alfred Wagenhofer

The Routledge Companion to Accounting, Reporting and Regulation

Print publication date:  September  2013
Online publication date:  October  2013

Print ISBN: 9780415625739
eBook ISBN: 9780203103203
Adobe ISBN: 9781136243509


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Convergence of accounting standards describes the phenomenon that the accounting standards in two or more countries become more aligned or even uniform over time. It comprises harmonization of accounting standards, when standards are made broadly consistent, and standardization, which is the adoption of the same standards in several countries.

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