期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2004
卷号：XIII
页码：98-103
出版社：University of Oradea
摘要：Harmonisation is the process of formulation the accounting regulations which in material respect are
similar to these of other country. IAS is in the fore front by promoting that all countries world wide should adopt
International Accounting Standards because is the easier way of promoting harmonization and accounting
regulation.
