Nalazite se na CroRIS probnoj okolini. Ovdje evidentirani podaci neće biti pohranjeni u Informacijskom sustavu znanosti RH. Ako je ovo greška, CroRIS produkcijskoj okolini moguće je pristupi putem poveznice www.croris.hr
izvor podataka: crosbi !

Measurement of Accounting Harmonization and Standardization (CROSBI ID 190732)

Prilog u časopisu | pregledni rad (znanstveni)

Mijoč, Ivo ; Pekanov Starčević, Dubravka Measurement of Accounting Harmonization and Standardization // MEST Journal, 1 (2013), 1;

Podaci o odgovornosti

Mijoč, Ivo ; Pekanov Starčević, Dubravka

engleski

Measurement of Accounting Harmonization and Standardization

Harmonization and standardization can be traced to two interrelated levels: harmonization and standardization as a process at the level of accounting standards and accounting practices. If the harmonization of accounting standards is observed, then a formal (de jure) harmonization which is operationalized through stages of disclosure (so-called formal harmonization of disclosure) and through evaluation (so-called formal harmonization of measurements) exist. In relation to accounting standards it is necessary to harmonize accounting practices and create a demand for material (de facto) harmonization. Effects of harmonization and standardization can be measured by using generally accepted index (C, H, I) which was successfully presented by various examples and opinions of the many authors. Although, there are certain contributions and controversies of statistical indices use for the purpose of measuring processes and states, it is necessary to develop a unique generally accepted index after accounting harmonization process with the goal of achieving global convergence degree.

harmonization; standardization; accounting practices; generally accepted indices (C; H; I)

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

Podaci o izdanju

1 (1)

2013.

objavljeno

2334-7171

2334-7058

Povezanost rada

Ekonomija

Poveznice