Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -Particular Case Of Intangible Assets-
This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which different companies from Europe use samemethods when reporting their intangible assets. Therefore, the objective of the research is todemonstrate the existence of harmonizing tendencies between European Union member states, as aresult of IFRS adoption. The methodology implies Herfindahl Index computation for a sample of 51listed companies that develop their activity in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting practices, as there isevidence of high harmonization level for intangible assets. Many of the analysed situationsrecorded if not maximum harmonizing values at least visible tendencies to harmonize accountingpractices.
Volume (Year): 1 (2010)
Issue (Month): 12 ()
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