The role of the accounting normalization and harmonization in the context of an accounting communication
The role of the accounting normalization and harmonization in the context of an accounting communication

Summary/Abstract: Providing a common accounting language has become not only a topic of discussion in international accounting circles and international business, but also a necessity manifested with increasing intensity, particularly in the European Union. In an attempt to ensure access to accounting information provided to all users of financial accounting information at EU level and globally, is absolutely necessary especially an accounting normalization, harmonization generally applicable financial statements, which are Moreover, the main source of financial and accounting information of international interest

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