Measuring Convergence of National Accounting Standards with International Financial Reporting Standards
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
|Collections||ANU Research Publications|
|01_Fontes_Measuring_Convergence_of_2005.pdf||172.06 kB||Adobe PDF||Request a copy|
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.