Abstract
The subject of the chapter is convergence, that is, the process by which the rules that are set at the national level become increasingly similar — they all converge onto a common model.
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References
Cairns, D. (2003). Convergence Handbook Update. London, ICAEW.
Cairns, D. and Nobes, C. (2000). The Convergence Handbook. London, Institute of Chartered Accountants in England and Wales.
Jermakowicz, E. and Gornik-Tomaszewski, S. (2003). The impact of international financial reporting standards on US GAAP, paper presented at the EIASM workshop on implementing IFRS, Brussels, 11–12 September 2003.
Lande, E. (1997). ‘A comparative study of the normalization process in France and Spain’. Comparative Studies in Accounting Regulation in Europe. J. Flower and C. Lefebvre. Leuven, Acco: 431.
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© 2004 John Flower
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Flower, J. (2004). Convergence. In: European Financial Reporting. Palgrave Macmillan, London. https://doi.org/10.1057/9780230628106_8
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DOI: https://doi.org/10.1057/9780230628106_8
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-40072-0
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