The Influence of Securities Market Commision on International Accounting Harmonization
Juan Luis Gandía Cabedo
The purpose of this article is to analyze the role player by supervisory organizations of the stock markets in the process of international accounting harmonization. Thus, the increasing needs for financing experience by international corporations and the growing globalization of the stock market, increase the inte¬rest of the capital markets because the companies listing deposit financial information that it will be comparable for their international users. In this sense, we analyze the viability of the agreement subscribed among the IOSCO and the IASC in July of 1995, taking into account the own strategy adopted by American stock markets and the paper that as standard organization performs in that country the FASE. All this supposes changes essential in the future of the international accounting harmonization.
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