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Measuring Convergence of National Accounting Standards with International Financial Reporting Standards

Fontes, Alexandra; Rodrigues, Lucia Lima; Craig, Russell


This paper analyses three methods for measuring the success achieved in effecting convergence between any two sets of accounting standards. We begin by reviewing a measurement method based on the concept of Euclidean distances. We then propose two better

CollectionsANU Research Publications
Date published: 2005
Type: Journal article
Source: Accounting Forum
DOI: 10.1016/j.accfor.2005.05.001


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