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Contemporary Study of the Impact of Standardization and Harmonization of Accounting Standards
Finance & Accounting
Pages 32 (8032 words)
Contemporary Study of the Impact of Standardization and Harmonization of Accounting Standards Abstract The significant aspect of harmonisation and standardisation of different accounting standards impose considerable impact upon several business companies.
However, the existence of dissimilar accounting practices can be a crucial challenge linked with the aforesaid procedure. In this similar context, ethical dilemma plays an imperative part in harmonising along with standardising the accounting standards as it concerns certain significant moral values that include honesty, reliability, durability and integrity among others. From research methodological viewpoint, both quantitative as well as qualitative research approaches have been taken into concern. Moreover, valuable data associated with this research study has been collected through the execution of structured interviews in the form of questionnaires that has been administered to the officials of the companies following different accounting standards like IASB and IFRS among others. Besides, hypothesis testing by utilising a statistical tool of correlation as a form of meta-analysis has also been considered for this particular research study. ...
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