Harmonization is an important topic in the accounting profession as many accounting standard setting organizations attempt to harmonize or converge existing accounting practices and principles. Locate an article discussing harmonization or convergence of accounting standards. Briefly summarize the article. Do you agree or disagree with the article? Why must we distinguish between convergence and harmonization?
Please make this 1-2 paragraphs and in APA format.
Please include a reference page and site sources within the paper.