Sorry, you do not have access to this eBook
A subscription is required to access the full text content of this book.
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.
A subscription is required to access the full text content of this book.
Other ways to access this content: