Abstract

The aims of Accounting system to provide relevant information to users. In this point, the relvant is concern to all global and local economic variables. Thus, developing of accounting standars require to achieve harmong between international standars, cultural and the local social variables is a prerequisite for credibility in the financial statements. For foreign investors and multinational corporations. Researchers have concluded not to endorse verbatim translation of international standars and propose model mix with build up international standars which consist whith local environmental variables.

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The article was added to IASJ on 2013-02-18

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