MEASUREMENT OF NEED FOR HARMONIZATION BETWEEN NATIONAL ACCOUNTING STANDARDS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS

This study analyzes the quantification methods of the harmonization degree between the national accounting settlements and the international accounting standards. Starting from the presentation of the main methods used for this purpose such as - Euclidean distances, Jaccard’s coefficients, Spearman’s coefficients and other nonparametric methods for rank correlation analysis – we suggest a method of quantification for the need of harmonization between the national accounting standards and the financial reporting international ones. Beyond the certainty of a quantification model foe this need, we analyze in the present study the situation of 33 states selected through reporting at a global level. The main achievement of this study is represented by the concept of pre-formal harmonization and the method to quantify it, strongly connected with the general accepted concepts of formal and material harmonization of accounting.