INTERNATIONAL ACCOUNTING STANDARDS

Main Article Content

OCTAVIO GOMEZ HARO

Abstract

Harmonization, a new word in the professional accountant's vocabulary, describes the effort to develop and maintain international accounting standards. However, there are emerging views that question the feasibility of harmonizing international accounting standards.

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Author Biography

OCTAVIO GOMEZ HARO, National Polytechnic Institute

Doctor of Administrative Sciences and Head of the Graduate Section of the ESCA I.P.N.

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