Role of IASB

(a) Ali (2005) argues that despite the strong motivation for harmonization of accounting there is a debate among academics, professionals and international bodies whether harmonization of is possible globally. Critically discuss the above statement and briefly explain the role of IASB to harmonize accounting standards and motivations for and barriers to achieve harmonization throughout the world.

Ali, M. J. (2005). A synthesis of empirical research on international accounting harmonization and compliance with international financial reporting standards, Journal of Accounting Literature, Vol. 24, pp. 1-52.

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