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Journal of International Accounting Research (2012) 11 (1): 185–190.
Published: 01 March 2012
... discuss how adopting one GAAP across countries might just be one small step in a long journey to achieve a global accounting harmonization. JEL Classifications: G14; G15; M41; M48. The authors find that French and German IFRS earnings and book values are comparable in the year subsequent to IFRS...