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Arguments for and against a single set of global accounting rules

Number of Words : 2781

Number of References : 9


 Introduction 3
 Various discussions about Globalization of accounting rules: 4
 The effects of Globalization 5
 The Reverse effects of globalization 5
 Influence of Globalization on GAAp rules: 6
 Different issues with respect to globalization of accounting guidelines: 7
 Harmonization 8
 Barriers to the harmonization of accounting standards 9
 Conclusion 12
 Bibliography 14


This report is based on the following requirements - <br />“Globalization of accounting rules is the only way forward. If the world uses only a global set of accounting rules then potentially future corporate collapses can be avoided.”<br />Discuss the above statement in depth by considering the arguments for and against a single set of global accounting rules. Will the use of such rules prevent major corporate collapses?<br />

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AKey : GA-19582

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