Convergence and harmonization of account
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Parmod Chand; Chris Patel
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Article
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2008
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Elsevier Science
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English
โ 352 KB
Over the last few years there has been a significant increase in the acceptance of International Financial Reporting Standards (IFRSs) which are issued by the International Accounting Standards Board (IASB). Although numerous countries are adopting IFRSs, the approaches used for convergence continue