harmonization of accounts

the process of reducing differences in accounting practices between countries. Differences arise because of countries' different legal and commercial systems, differences in types of business organization and their ownership, varying taxation rules and variations in the strength of the accounting profession between countries. Harmonization of accounting on an international basis has been fostered by the International Accounting Standards Committee which prepares international accounting standards as a basis for national financial reporting standards. On a regional basis, the European Union (EU) has issued a number of Company Law Directives which have prescribed the form and content of ANNUAL REPORTS AND ACCOUNTS for all EU countries, set out common rules on ASSET valuation and offered common rules on CONSOLIDATED ACCOUNTS. See ACCOUNTING STANDARDS.

单词	harmonization of accounts
释义	harmonization of accounts harmonization of accounts the process of reducing differences in accounting practices between countries. Differences arise because of countries' different legal and commercial systems, differences in types of business organization and their ownership, varying taxation rules and variations in the strength of the accounting profession between countries. Harmonization of accounting on an international basis has been fostered by the International Accounting Standards Committee which prepares international accounting standards as a basis for national financial reporting standards. On a regional basis, the European Union (EU) has issued a number of Company Law Directives which have prescribed the form and content of ANNUAL REPORTS AND ACCOUNTS for all EU countries, set out common rules on ASSET valuation and offered common rules on CONSOLIDATED ACCOUNTS. See ACCOUNTING STANDARDS.
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