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Which of the factors affecting accounting development

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Question - The European Union (EU) formerly known as the European Community and, at its start, as the European Common Market was founded in 1957 and had 15 members at the end of 2003: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, Sweden, and the United Kingdom. To encourage capital movement and capital formation, the EU has issued various Directives designed to harmonize the generally accepted accounting principles of its member countries.

Which of the factors affecting accounting development are likely to be the most serious obstacles to the EU harmonization effort? What factors indicate that the EU harmonization effort can succeed?

Choi, Frederick D., Gary Meek, . International Accounting, 7th Edition. Pearson, 20111121. VitalBook file.

Reference no: EM131567036

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