Unformatted text preview: vestigation of the impact of international accounting diversity. Our work falls into the scope of a comparative study, but is complemented by an analysis of
the reasons for differing national practices. We also aim to relate our research to a assessment
measurement of accounting harmonization.
However, the main objective of this study is to examine the approaches to intangibles and the
classification of intangibles in financial statements, and to do so through international
Finally, given the context of global harmonization in which we find ourselves, it is interesting
to observe the points of convergence and divergence between national approaches and the
new standard on intangible assets IAS 38. 3 2.2 Sample of countries and organizations
We decided to conduct our study based on the accounting regulations of a sample of 21
countries and two bodies. First, we included all the European Union members: Austria,
Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Lux...
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