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Accounting Harmonization essay
← Accounting Standards CodificationAn Accountant →

Accounting Harmonization. Custom Accounting Harmonization Essay Writing Service || Accounting Harmonization Essay samples, help

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Accounting is a complex social-economic form of activity whose advancement from history is likened to that of human evolution. It is disputed that the increase in free enterprises and the supremacy of the global capital would not exist without an array of organized accounting practices. An increase in the globalization process has also brought in calls for International Accounting Harmonization (IAH) processes. Harmonization of accounting process has been made difficult by differences in culture and economics among countries. (Barker& Barbu 2007): In 2005, the (IAH) entered a new and important phase whereby all European Union countries with trade securities were conformed to prepare their consolidated accounts according to International Financial Standards.In a speech read by Philip Lochner on the 10th SEC Security and Exchange Commission conference, US capital invested rose from $66billion in 1975 to over $5trillion in 1989. Sadly, the synchronization of stock accounts has still not yet leveled increased economic activity. To add to this, the US has not shown any recognition n to international accounting standards.
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According to (SEC), the benefits of harmonized accounting include an increase in value of fiscal statements to U.S shareholders in foreign securities. U.S investors are still purchasing foreign securities despite the laws preventing foreign investors from listing U.S and tendering collateral. Having a massive control share on the European market America takes part in the important role of determining the credits and setbacks of the IASC. This is meant to attain harmony.
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Diversity and inclusion exceeds national boundaries. In business, diversity is based upon globalization importance, mobility and competition and shifts in labor markets. For example two thirds of CEO's all over the world see competition from other countries as a great threat with 80% of US companies facing competition openness, and awareness of spheres of meaning, representation of regional dynamics and idea and action integration globally and local is the answer. The development of firm requires organization to define new meanings of diversity at work places and the workforce it targets. This is because different organizations and cultures have different perceptions of diversity. (Society of Human Resource Management, July 2010) According to the society of human resource management (SHRM), human resource practitioners must strategically manage global diversity to make it an asset and a competitive change to organization.

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