About: Convergence of accounting standards

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The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally. Convergence in some form has been taking place for several decades, and efforts today include projects that aim to reduce the differences between accounting standards.

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rdfs:label	تقارب معايير المحاسبة (ar) Convergence of accounting standards (en)
rdfs:comment	يشير تقارب معايير المحاسبة إلى السعي لإنشاء مجموعة واحدة من معايير المحاسبة لتستخدم عالمياً. كان يحدث التقارب بشكل ما لعدة عقود، وتشمل الجهود اليوم مشاريع تهدف لتقليل الاختلافات بين معايير المحاسبة. يوجَّه التقارب حسب عدة عوامل، بما فيها الاعتقاد بأنّ وجود مجموعة واحدة من متطلبات المحاسبة ستزيد من قابلية مقارنة الكيانات المختلفة لأرقام المحاسبة، والتي ستساهم في تدفّق الاستثمار العالمي وتجلب المنفعة لمختلف أصحاب المصلحة. تشمل انتقادات التقارب كلفته وسرعته، وفكرة أنّ الصِّلة بين التقارب وقابلية المقارنة قد لا تكون قويةً. (ar) The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally. Convergence in some form has been taking place for several decades, and efforts today include projects that aim to reduce the differences between accounting standards. (en)
dcterms:subject	International Financial Reporting Standards Accounting systems Accounting research
Wikipage page ID	35694874 (xsd:integer)
Wikipage revision ID	1016235156 (xsd:integer)
Link from a Wikipage to another Wikipage	PricewaterhouseCoopers Public companies Joint ventures Litigation United Kingdom United States Income tax International Accounting Standards Board International Accounting Standards Committee International Financial Reporting Standards Investment Norwalk Agreement Morgan Stanley International Financial Reporting Standards Stakeholder (corporate) Accounting standards American Institute of Certified Public Accountants Accounting systems European Union European parliament Financial Accounting Standards Board Accounting Standards Board Capital (economics) Fair value Generally accepted accounting principles International Federation of Accountants Financial statements Accounting standard Accounting research Economic integration Holding company World War II Yale School of Management Memorandum of understanding Bank of America Corporation Citigroup Inc. Consolidated financial statements Capital One Financial Corporation JPMorgan Chase & Co. US GAAP Wells Fargo & Company
sameAs	Convergence of accounting standards Convergence of accounting standards Convergence of accounting standards Convergence of accounting standards Convergence of accounting standards
dbp:wikiPageUsesTemplate	dbt:Reflist dbt:International_Financial_Reporting_Standards dbt:Accounting
has abstract	يشير تقارب معايير المحاسبة إلى السعي لإنشاء مجموعة واحدة من معايير المحاسبة لتستخدم عالمياً. كان يحدث التقارب بشكل ما لعدة عقود، وتشمل الجهود اليوم مشاريع تهدف لتقليل الاختلافات بين معايير المحاسبة. يوجَّه التقارب حسب عدة عوامل، بما فيها الاعتقاد بأنّ وجود مجموعة واحدة من متطلبات المحاسبة ستزيد من قابلية مقارنة الكيانات المختلفة لأرقام المحاسبة، والتي ستساهم في تدفّق الاستثمار العالمي وتجلب المنفعة لمختلف أصحاب المصلحة. تشمل انتقادات التقارب كلفته وسرعته، وفكرة أنّ الصِّلة بين التقارب وقابلية المقارنة قد لا تكون قويةً. (ar) The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally. Convergence in some form has been taking place for several decades, and efforts today include projects that aim to reduce the differences between accounting standards. Convergence is driven by several factors, including the belief that having a single set of accounting requirements would increase the comparability of different entities' accounting numbers, which will contribute to the flow of international investment and benefit a variety of stakeholders. Criticisms of convergence include its cost and pace, and the idea that the link between convergence and comparability may not be strong. (en)
prov:wasDerivedFrom	wikipedia-en:Convergence_of_accounting_standards?oldid=1016235156&ns=0
page length (characters) of wiki page	18304 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Convergence_of_accounting_standards
is Link from a Wikipage to another Wikipage of	Convergence in accounting Generally Accepted Accounting Principles (United States) Financial Accounting Standards Board Convergence (accounting) Accounting in Malaysia Institute of Chartered Accountants of India Outline of accounting
is Wikipage redirect of	Convergence in accounting Convergence (accounting)
is foaf:primaryTopic of	wikipedia-en:Convergence_of_accounting_standards

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