Measuring convergence of National Accounting Standards with International Financial Reporting Standards

Alexandra Soares Fontes · Lúcia Lima Rodrigues · Russell Craig

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

This paper analyses three methods for measuring the success achieved in effecting convergence between any two sets of accounting standards. We begin by reviewing a measurement method based on the concept of Euclidean distances. We then propose two better measures (involving Jaccard’s coefficients and Spearman’s coefficients) to assess the progress of National Accounting Standards setting bodies in converging their standards with International Financial Reporting Standards [IFRS]. For illustrative purposes, we measure the convergence of National Accounting Standards in Portugal with International Accounting Standards [IAS] and IFRS over the period 1977–2003.

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References

2004Management International Review 1981Comparative International Accounting 1990Measuring International Harmonization and Standardization 1990Accounting: An International Perspective 2005Advances in International Accounting 1988Measuring Harmonisation of Financial Reporting Practice 2001Accounting classification and the international harmonisation debate — an empirical investigation 1994Some reflections on ‘The harmonization of accounting within the EU’

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