Ethics for Professional As Accountant
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…country.
International humanization
Now international harmonization of accounting standards is developed. Each country can regular its standard towards IAS. This can reduce in difference in accounting practice across countries, so that the financial information can be more relevant and reliable and comparability. However, culture and politics factor have deep influenced the development of IAS. So it still take time for global harmonization. But anyway, the code of ethics conduct is generally accepted by most countries.
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