Harmonization of international accounting standards

Objective. This thesis will discuss the harmonization of international accounting standards (IAS), which is one of the most challenging issues in the accounting profession. It will provide and analyze the possibility and problems of harmonization as well as the prerequisites for success. An actual case analysis of China's accounting reform will be summarized and presented as an example of harmonizations of IAS.;Method. (1) Comparison analysis of the different accounting standards existing around the world with IAS (International Accounting Standards); (2) Summary of research on international accounting; (3) Interview with experts and professors; (4) Actual case analysis: The practice and evaluation of China's Accounting Reform. (Abstract shortened by UMI.).