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Concept information

... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > accounting harmonization

Preferred term

accounting harmonization  

Definition(s)

  • 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(s)

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URI

http://data.loterre.fr/ark:/67375/N9J-B3NTWF5D-B

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