HIGHLIGHTS
- who: Armonización contable et al. from the (UNIVERSITY) have published the Article: A S C : U m D, in the Journal: (JOURNAL)
- what: The aim of this paper is to analyse the impor tant decisions made by the European Commission in 2000 to undertake a final strategy with regard to accounting harmonisation.
SUMMARY
Key words: Accounting har monisation, European Union, IASC, International Accounting Standards * Queremos agradecer los valiosos comentarios y sugerencias recibidos en la 13th Asian Pacific Conference on International Accounting Issues, celebrada en Rio de Janeiro del 28-31 . . .
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