International Accounting Standards Harmonization

International Accounting Standards Harmonization 

Page 1:

  • The influence of economic, political and cultural variables on financial reporting


“Political factors means: the regulatory culture and the legal system. One of the questions that you can search for its answer: is the difference between the common law and code law can influence the accounting standards or even the accounting reporting.”

Page 2:

  • Harmonization and convergence “ arguments for and against”

The convergence of standards is a way to decrease the cost of capital

 “cost of investment that result from accounting diversity”

Page 3:

  • IASB framework


Page 4:

  • Include examples to prove their opinion if it is applicable.

“Could you please summarize your opinion about the advantages and disadvantages of the standards convergence and support your opinion by the literature “

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