CHAPTER 2

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					Chapter 2

HARMONIZING
FINANCIAL REPORTING
STANDARDS GLOBALLY
Learning Objectives:

1. Recognize the arguments for and
   against harmonization.

2. Identify the pressures for and the
   obstacles to harmonization.
 Learning Objectives:
3. Become familiar with the main organizations
   involved in harmonization.

4. Examine some previous harmonization
   efforts.

5. Compare harmonization approaches in EU
   and ASEAN.
Chapter Outline:
 I.   Rationale for Harmonization

 II. Pressures for Harmonization

 III. Obstacles to Harmonization
IV. Measuring Harmonization

V. Supranational Organizations
   Engaged in Accounting
   Harmonization

VI. Other Harmonization Efforts
VII.Current Evidence on Harmonization

  1)   Global

  2)   Regional

  3)   A Tale of Two Regions - Comparing
       ASEAN to EU

				
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posted:11/7/2012
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