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Harmonization and standardization can be traced to two interrelated levels: harmonization and standardization as a process at the level of accounting standards and accounting practices. If the harmonization of accounting standards is observed, then a formal (de jure) harmonization which is operationalized through stages of disclosure (so-called formal harmonization of disclosure) and through evaluation (so-called formal harmonization of measurements) exist. In relation to accounting standardsdoi:10.12709/mest.01.01.01.13.pdf fatcat:btiz5ulpnbf3te6xdvjh2xyfym