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Chapter 2

Chapter 2. HARMONIZING FINANCIAL REPORTING STANDARDS GLOBALLY. Learning Objectives:. Recognize the arguments for and against harmonization. Identify the pressures for and the obstacles to harmonization. Learning Objectives:.

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Chapter 2

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  1. Chapter 2 HARMONIZING FINANCIAL REPORTING STANDARDS GLOBALLY

  2. Learning Objectives: • Recognize the arguments for and against harmonization. • Identify the pressures for and the obstacles to harmonization.

  3. Learning Objectives: • Become familiar with the main organizations involved in harmonization. • Examine some previous harmonization efforts. • Compare harmonization approaches in EU and ASEAN.

  4. Chapter Outline: • Rationale for Harmonization • Pressures for Harmonization • Obstacles to Harmonization

  5. Measuring Harmonization • Supranational Organizations Engaged in Accounting Harmonization • Other Harmonization Efforts

  6. Current Evidence on Harmonization • Global • Regional • A Tale of Two Regions - Comparing ASEAN to EU

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