Rajapaksha, R.A.S.; Kawshalya, M.D.P.
(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
Since the world economy is getting globalized, past practices of accounting may not
be able to satisfy the information requirements of global stakeholders. Therefore the
concept of harmonizing the accounting practices ...