JOURNAL OF ACCOUNTING AND FINANCE
Comparing and Contrasting the History of the Euro With the History of Accounting Convergence
Author(s): Michael P. Coyne
Citation: Michael P. Coyne, (2020) "Comparing and Contrasting the History of the Euro With the History of Accounting Convergence," Journal of Accounting and Finance, Vol. 20, ss. 5, pp. 20-27
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The purpose of this paper is to propose a theory that the historical development, the perceived/actual benefits and the problems of Accounting Convergence are somewhat parallel to the historical development, perceived/actual benefits and problems of the Euro. In addition, the paper provides a concise summary and analysis of the fifty year history of International Accounting Standard Convergence while simultaneously intertwining certain aspects of the history of the Euro’s development.