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International Accounting Standardization Process

In: International Accounting Harmonization

Author

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  • Jeno Beke

Abstract

Standardization is the process of developing and agreeing upon technical standards. The standard is a document that establishes uniform engineering or technical specifications, criteria, methods, processes, or practices. Some standards are mandatory while others are voluntary. Voluntary standards are available if one chooses to use them. Some are de facto standards, meaning a norm or requirement that has an informal but dominant status, whereas others are de jure, meaning formal legal requirements. Formal standards organizations such as the International Organization for Standardization or the American National Standards Institute are independent of the manufacturers of the goods for which they publish standards.

Suggested Citation

  • Jeno Beke, 2013. "International Accounting Standardization Process," Palgrave Macmillan Books, in: International Accounting Harmonization, chapter 8, pages 147-160, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-37434-9_8
    DOI: 10.1057/9781137374349_8
    as

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