Measurement of Accounting Harmonization in the Czech Republic, Macedonia and Albania

摘要

The adoption of IFRS is supported in many countries inside and outside the European Union because it may improve the quality and comparability of financial reporting. Although the national standards are based on IFRS, they are not identical. The purpose of the paper is to compare national accounting standards of the Czech Republic, Macedonia and Albania with IFRS, look at approaches of these countries to aspects of financial reporting, and analyze differences and similarities using Jaccard's association coefficients as a general tool.