Indicate the eu harmonization effort

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Reference no: EM1322078

The European Union (EU) formerly known as the European Community and at its start the European Common Market was formed in 1957 and now has 15 members: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, the United Kingdom, Spain, Sweden, and Portugal. 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 the EU harmonization effort can succeed?

Reference no: EM1322078

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