Measuring the Degree of International Harmony in Selected Accounting Measurement Practices

Abstract

This research assesses empirically the extent to which selected accounting measurement practices of companies from France, Germany, Japan, the UK and the US are harmonised in the context of major international efforts to enhance the comparability of company financial statements. The findings suggest that significant differences continue in accounting measurement practices between companies originating in each of these countries. The results of the study have important implications for international standard‐setters, investors, creditors and those interested in international accounting.

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