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International Accounting Standards Harmonization
Page 1:
“Political factors means: the regulatory culture and the legal system. One of the questions that you can search for its answer: is the difference between the common law and code law can influence the accounting standards or even the accounting reporting.”
Page 2:
The convergence of standards is a way to decrease the cost of capital
“cost of investment that result from accounting diversity”
Page 3:
Page 4:
“Could you please summarize your opinion about the advantages and disadvantages of the standards convergence and support your opinion by the literature “
