L’armonizzazione contabile nella prospettiva internazionale

This article examines various aspects of harmonization (aims, trends, actual experiences), with special reference to a panel of European countries (France, Spain, Germany and Switzerland). In each country significant reforms have been put in place. Although these actions have increased the level of harmonisation, they are proving unsuccessful in ensuring a thorough harmonisation in-side each country, between countries, between public and private entities.There still is a long way to go: harmonised accounting systems cannot be the immediate outcome of a new law or reform, but require a longer political process. Thus, unless international organisations succeed in taking the lead, the prospects of harmonisation may remain unpromising.