Harmonization of The International Accounting System

Author: Lecturer Ph. Diaconu PAUL


Globalization is one of the biggest social processes which the humanity has facing since ever. That’s why it’s impact in the global economy is huge. Facing a global challenge financial information system has called for consistent financial  information produced by accounting. One of the main international accounting processes on the actual period is the harmonization of the national accounting systems. There are the two main systems which are disputing the firts stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the choused one. Due to this fact the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. These are the questions on which this papaer is trying to answer.

Keywords: globalization harmonization, convergence, international accounting standards.

Artikel Lengkap dapat di download disini -> harmonization-of-the-international-acc-system.pdf

Artikel ini membahas tentang manfaat dan kendala dari harmonisasi akuntansi internasional, ulasan lengkap artikel ini dapat didownload disini -> Ulasan Artikel


About Luciana Spica Almilia

Peneliti dan Dosen Tetap Jurusan Akuntansi (STIE Perbanas Surabaya)
This entry was posted in Artikel Akuntansi Internasional. Bookmark the permalink.

6 Responses to Harmonization of The International Accounting System

  1. lusi says:

    artikelnya sangat bermanfaat bagi saya

  2. thyzia says:

    thank’s for your informations………..

  3. cepot says:

    ini bagaikan oase di tengah padang pasir.
    thx banget

  4. desta says:

    bu artikelnya saya download ya… maksh banyak bu bwat tambahan makalah harmonisasi akuntansi kelompok saya 🙂

  5. vahn says:

    makaciii yaaa buuu artikelnya,,
    sangat bermanfaat buat saya toek tugas saya,,,


  6. Dika says:

    Selamat malam bu Luciana
    Saya dika, saya mempunyai tugas membuat makalah mengenai Akuntansi Internasional
    dan saya ingin membahas dalam makalah saya mengenai Harmonisasi Akuntansi Internasional.
    Jika di ijinkan, saya mau minta bantuan ke ibu untuk dapat memberikan contoh makalah mengenai Harmonisasi Akuntansi Internasional. sebelumnya saya ucapkan terima kasih.
    Selamat malam


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