IMPORTANCE OF LANGUAGE IN ACCOUNTING SYSTEM HARMONIZATION

Abstract

The companies expanding business scope, their development and survival depends on their environment and adaptability to standards which are accepted on international level. To harmony, firstly, the system must be perceived correctly, to perceive correctly the language which is used, must be common and understandable. In this study the relationship between language and a business language of accounting system’s harmonization is examined and it’s importance about accounting system’s harmonization is explained. Standardization workings which are made, the reasons for these studies and the concept of harmonization are explained.