Harmonization of accounting standards:. A. Is the same as convergence of accounting standards. B. Always ensure resulting of comparable financial statements internationally. C. Forces accounting difference to be resolved through litigation. D. Refers to the reduction of alternatives while retaining a high degree of flexibility in accounting practices.

A. Is the same as convergence of accounting standards

Explanation:

Harmonization of accounting standards mean the process of increasing the compatibility of accounting practices by setting bounds for the degree of variations.

The notion of harmonization can be replaced by the concept of convergence.

Harmonization of international accounting standards is an imposition of standards by economically superior countries.

none

explanation:

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