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.


This work is licensed under a Creative Commons Attribution 4.0 License.
  • ISSN(Print): 1833-3850
  • ISSN(Online): 1833-8119
  • Started: 2006
  • Frequency: bimonthly

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