Using Japan as an illustrative example, (The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and
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Using Japan as an illustrative example, (The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan* )Tsunogaya and Chand (2012) argues that "even in the process of global accounting convergence countries are not achieving de facto convergence because optimal mechanisms of the accounting system and its surrounding infrastructures are contextual and embedded in the accounting ecology of each country."
Do you agree with their argument? Provide examples to support your views.
Related Book For
Financial Accounting and Reporting
ISBN: 978-1292162409
18th edition
Authors: Barry Elliott, Jamie Elliott
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