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harmonization of standards [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2002-01-25

English

Subject field(s)
  • Industrial Standardization
  • Accounting

French

Domaine(s)
  • Normalisation industrielle
  • Comptabilité
DEF

Mesures prises par les normalisateurs dans le but d'éliminer le plus possible des divergences entre les normes ou pratiques en vigueur dans différentes collectivités territoriales ou dans différents pays.

OBS

Ainsi, l'harmonisation des normes comptables constitue l'un des objectifs de l'«International Accounting Standards Committee (IASC)», tout comme l'harmonisation des normes de vérification (audit, révision) pour l'«International Auditing Practices Committee (IAPC)» de l'«International Federation of Accountants (IFAC)».

Spanish

Campo(s) temático(s)
  • Normalización industrial
  • Contabilidad
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