Title: Accounting harmonization in ASEAN: Benefits, models and policy issues
Abstract: This paper addresses policy issues on the feasibility and prospects for accounting harmonization within ASEAN countries. It examines the benefits of harmonization for ASEAN countries and discusses issues related to the harmonization of both broad accounting aims as well as detailed accounting regulations within ASEAN. The paper examines institutional choices for pursuing regional harmonization and concludes with five policy recommendations for furthering the prospects of accounting harmonization within ASEAN.
Publication Year: 1998
Publication Date: 1998-01-01
Language: en
Type: article
Indexed In: ['crossref']
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Cited By Count: 20
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