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With increased pressure from businesses globalisation in financial reporting, international accounting harmonisation has become the objective of many accountants. Many states around the world have detected the significance of accounting harmonisation in their regional stock markets. Regardless of problems of accounting information reliability, emerging countries (such as Tunisia) have unpaid enough attention to accepting international standards. This study attempted to answer the following question: Has de facto harmonisation between Tunisia s financial reporting and International Financial Report Standards (IFRS) increased between 2005 and 2010? By using C index to measure de facto harmonisation, the result showed that overall compliance of accounting practise (de facto) has remained the same with 54% in both years.

Measuring the Degree of International Harmonisation inSelected Accounting Practice: the Case of Tunisian Firms