MEASUREMENT OF ACCOUNTING外文

《MEASUREMENT OF ACCOUNTING外文》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、MESTJournalDOI..........................MEASUREMENTOFACCOUNTINGHARMONIZATIONANDSTANDARDIZATIONIvoMijočFacultyofEconomicsatJ.J.StrossmayerUniversity,TrgLjudevitaGaja7,Osijek,CroatiaDubravkaPekanovStarčevićFacultyofEconomicsatJ.J.StrossmayerUniversity,TrgLjudevitaGaja7,Osijek,Croatia©MESTENGO

2、JELcategory:E,M,E01,M4,Summary:Harmonizationandstandardizationcanbetracedtotwointerrelatedlevels:harmonizationandstandardizationasaprocessatthelevelofaccountingstandardsandaccountingpractices.Iftheharmonizationofaccountingstandardsisobserved,thenaformal(dejure)harmonizationwhichisoperationa

3、lizedthroughstagesofdisclosure(so-calledformalharmonizationofdisclosure)andthroughevaluation(so-calledformalharmonizationofmeasurements)exist.Inrelationtoaccountingstandardsitisnecessarytoharmonizeaccountingpracticesandcreateademandformaterial(defacto)harmonization.Effectsofharmonizationand

4、standardizationcanbemeasuredbyusinggenerallyacceptedindex(C,H,I)whichwassuccessfullypresentedbyvariousexamplesandopinionsofthemanyauthors.Although,therearecertaincontributionsandcontroversiesofstatisticalindicesuseforthepurposeofmeasuringprocessesandstates,itisnecessarytodevelopauniquegener

5、allyacceptedindexafteraccountingharmonizationprocesswiththegoalofachievingglobalconvergencedegree.Keywords:harmonization,standardization,accountingpractices,generallyacceptedindices(C,H,I)1IntroductionLatelytherehasbeenmoreandmorediscussedabouttheneedforstatisticalmeasurementandTheaddressof

6、thecorrespondingauthor:determinationofharmonizationimpact.AlthoughIvoMijočthedefaultpremisemaybeconsideredtooimijoc@efos.hrcomplicated,LeovanderTas,excellentexpertin126

7、MESTEPublishedonline:15January2013MijočI.AccountingharmonizationandstandardizationMESTJournalVol.1No.1pp.126-136statistic

8、alcharacteristicsinthefieldofmethods.Inthethirdcase,theincreaseintheharmonizationmeasurement,reassuresus.degreeofconsensuscannotbelabeledasExistingresearchstudiesdependingontheintentionalintroductionofmandatoryandoptionalmeasurementtypesharmonizingthevan