On the International Convergence of Accounting Standards

Boka Moussa

Abstract


The international convergence of accounting standards has become a hot topic in the international accounting field.The convergence is an irreversible developing trend of accounting internationalization development that began many years ago.Accounting,as a world-wide accepted business language,should naturally move towards internationalization.This paper discusses the international convergence of accounting standards focusing on its development stages,necessity and analyse the international status.

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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