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| obstacles to harmonization of accounting standards: International Accounting Shahrokh M. Saudagaran, 2009 |
| obstacles to harmonization of accounting standards: Challenges in the Adoption of International Public Sector Accounting Standards Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos, 2021-04-15 The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS. |
| obstacles to harmonization of accounting standards: International Accounting John Malcolm Samuels, Andrew Piper, 1985 |
| obstacles to harmonization of accounting standards: International Accounting Shahrokh M. Saudagaran, 2004 As business and capital markets have continue to grow more global over recent years, the need for cross-border financial information has correspondingly increased. This has brought international accounting to the forefront. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. The book takes a user perspective to international financial reporting because most business executives are more likely to be users of financial information that crosses national borders than users of it. With the recent problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess. |
| obstacles to harmonization of accounting standards: International Accounting and Multinational Enterprises Lee H. Radebaugh, Sidney J. Gray, Ervin L. Black, 2006-01-04 Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries. * Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management. |
| obstacles to harmonization of accounting standards: Harmonization of Accounting Standards Organisation for Economic Co-operation and Development, 1986 The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ... |
| obstacles to harmonization of accounting standards: Following the Money George Benston, Michael Bromwich, Robert E. Litan, Alfred Wagenhofer, 2004-05-13 A few years ago, Americans held out their systems of corporate governance and financial disclosure as models to be emulated by the rest of the world. But in late 2001 U.S. policymakers and corporate leaders found themselves facing the largest corporate accounting scandals in American history. The spectacular collapses of Enron and Worldcom—as well as the discovery of accounting irregularities at other large U.S. companies—seemed to call into question the efficacy of the entire system of corporate governance in the United States. In response, Congress quickly enacted a comprehensive package of reform measures in what has come to be known as the Sarbanes-Oxley Act. The New York Stock Exchange and the NASDAQ followed by making fundamental changes to their listing requirements. The private sector acted as well. Accounting firms—watching in horror as one of their largest, Arthur Andersen, collapsed after a criminal conviction for document shredding—tightened their auditing procedures. Stock analysts and ratings agencies, hit hard by a series of disclosures about their failings, changed their practices as well. Will these reforms be enough? Are some counterproductive? Are other shortcomings in the disclosure system still in need of correction? These are among the questions that George Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer address in Following the Money. While the authors agree that the U.S. system of corporate disclosure and governance is in need of change, they are concerned that policymakers may be overreacting in some areas and taking actions in others that may prove to be ineffective or even counterproductive. Using the Enron case as a point of departure, the authors argue that the major problem lies not in the accounting and auditing standards themselves, but in the system of enforcing those standards. Rather than attempting to craft a single set of accounting and reporting standards for all companies throughout the world, the authors advise policymakers to allow competition between the two major sets of standards: Generally Accepted Accounting Principles and International Financial Reporting Standards. The authors also believe that the corporate disclosure system needs to be updated to reflect changes in the underlying economy. In particular, they recommend new forms of disclosure for a variety of nonfinancial indicators to better enable investors and analysts to ascertain the source and nature of intangible assets. They also urge policymakers to exploit the advantages of the Internet by encouraging more frequent financial disclosures in a form that will make them more widely accessible and more easily used. |
| obstacles to harmonization of accounting standards: International Finance and Accounting Handbook Frederick D. S. Choi, 2003-10-31 International Accounting + Finance Handbook - Jetzt neu in der 3. aktualisierten Auflage. Ein ausgezeichnetes Nachschlagewerk für alle, die mit Rechnungslegung, Finanzberichterstattung, Controlling und Finanzen im internationalen Umfeld zu tun haben. Es vermittelt Managern die notwendigen Tools, um die Unterschiede bei Bilanzierungsgrundsätzen, Finanzberichterstattung und Buchprüfungsverfahren in der internationalen Finanzarena in den Griff zu bekommen. Der Band gibt einen Überblick über internationale Rechnungslegungs- und Finanzfragen und weist auf wichtige Trends in der internationalen Rechnungslegung und Finanzwirtschaft hin. Mit Beiträgen von Vertretern der Großen 5 amerikanischen Anwalts- und Finanzfirmen sowie von bekannten Akademikern. Mit ausführlichem Beispielmaterial aus der Praxis sowie zahlreichen Fallstudien. Autor Frederick Choi ist ein führender Experte auf dem Gebiet der internationalen Rechnungslegung und Finanzwirtschaft und verfügt über umfangreiche praktische Consulting-Erfahrung. |
| obstacles to harmonization of accounting standards: INTERNATIONAL ACCOUNTING, THIRD EDITION MOHAPATRA, A. K. DAS, 2024-10-01 The third edition of this well-received book is fully updated to equip the students and practitioners with International Accounting Standards in the form of IAS, IFRS, and the Indian Accounting Standards, Ind AS, and other related regulations for financial reporting and disclosure. Written in sync with the changing accounting practices the world over, this text book provides a comprehensive coverage of the core concepts and scope of International Accounting and their applications; added with a detailed discussion on the core concept and branches of International Financial Management which has gained significant importance in the globalized business world. This book also traces the genesis of International Accounting, and discusses at length topics like foreign currency translation, consolidation of foreign financial statements, accounting for price level changes, harmonization of accounting practices, transfer pricing, foreign financial statement analysis, interim and segment reporting, international taxation, exchange rate forecasting, and measurement and management of foreign exchange exposure. NEW TO THIS EDITION • Explains International Financial Reporting Standards (IFRS) and its implementations. • Incorporates the latest changes in IFRS, including the new additions to the list of IFRS, such as IFRS 9, 10, 11, 12, 13, 14, 15, 16, and 17. • Covers Indian Accounting Standards (Ind AS). KEY FEATURES • Comparative analyses in line with IFRS, Ind AS, and US GAAP. • Systematic and tabular form of presentation of discussions/concepts and ideas for better comprehension and clear understanding. • Large number of worked-out illustrations and examples provided in each chapter that too in a graded manner in terms of intensity to illustrate the concepts. TARGET AUDIENCE • M.Com / MFC / MBA / CA / CS / ICMAI |
| obstacles to harmonization of accounting standards: International Accounting and Financial Reporting Norlin G. Rueschhoff, 1976 |
| obstacles to harmonization of accounting standards: Global Business Regulation John Braithwaite, Peter Drahos, 2000-02-13 How has the regulation of business shifted from national to global institutions? What are the mechanisms of globalization? Who are the key actors? What of democratic sovereignty? In which cases has globalization been successfully resisted? These questions are confronted across an amazing sweep of the critical areas of business regulation--from contract, intellectual property and corporations law, to trade, telecommunications, labor standards, drugs, food, transport and environment. This book examines the role played by global institutions such as the World Trade Organization, World Health Organization, the OECD, IMF, Moodys and the World Bank, as well as various NGOs and significant individuals. Incorporating both history and analysis, Global Business Regulation will become the standard reference for readers in business, law, politics, and international relations. |
| obstacles to harmonization of accounting standards: SEC Accounting Practice and Procedure Louis H. Rappaport, 1972 |
| obstacles to harmonization of accounting standards: The German Financial System Jan P. Krahnen, Reinhard H. Schmidt, 2004-03-25 This book is both a reference book on Germany's financial system and a contribution to the economic debate about its status at the beginning of the twenty-first century. In giving a comprehensive account of the many facets of the system, it covers corporate governance, relationship lending, stock market development, investor protection, the venture capital industry, and the accounting system, and reports on monetary transmission and the credit channel, regulation and banking competition, the insurance and investment industry, and mergers and acquisitions. Special chapters at the beginning and at the end of the book adopt the financial system perspective, analysing the mutual fit of different features of the financial system; and each of the fifteen chapters addresses particular myths that surround it. The book is invaluable for those who want to understand the German economy and its financial system, promising not only a compilation of facts and statistics on Germany's financial markets and institutions, but also an analysis of its current structure and the determinants of its future development. |
| obstacles to harmonization of accounting standards: Financial Disclosure Kim B. Staking, Alison Schulz, 1999 |
| obstacles to harmonization of accounting standards: Status Report - Financial Accounting Standards Board Financial Accounting Standards Board, 1993 |
| obstacles to harmonization of accounting standards: Environmental Accounting and Reporting Alok Kumar Pramanik, 2002 This book covers almost all the aspects of Environmental Accounting and Reporting system prevailing in India and abroad. The book deals with Environmental Accounting and Reporting Environmental Auditing for Effective Corporate Management Environmental Accounting and Audit. |
| obstacles to harmonization of accounting standards: Standardization of Financial Reporting and Accounting in Latin American Countries Lourenço, Isabel, Major, Maria, 2015-07-01 Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis. |
| obstacles to harmonization of accounting standards: Innovations in Corporate Reporting Francesca Magli, Andrea Amaduzzi, 2025-02-13 This book analyses the current trends and innovations of corporate reporting, including digitalization, sustainability, and artificial intelligence. Corporate habits and cultural changes have also brought new needs in practice and regulation, both mandatory and voluntary. The book examines national and international regulations and the various types of accounting standards (financial and non-financial). It addresses the journey of financial and non-financial data’s rise in importance, including areas such as sustainability, technology, and simplification, and explores these effects on business. It will be of interest to researchers and students in accounting, corporate reporting, and corporate finance. |
| obstacles to harmonization of accounting standards: International Financial Reporting Standards Implementation Mohammad Nurunnabi, 2021-08-23 Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers. |
| obstacles to harmonization of accounting standards: Aiming for Global Accounting Standards Kees Camfferman, Stephen A. Zeff, 2015 This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs. |
| obstacles to harmonization of accounting standards: Business Law in Africa Boris Martor, 2002 Praise and Reviews `An important new book.` African Review of Business and Technology Legal harmonization is an essential step to encouraging foreign investment in Africa and the development of sustainable pan-African trade.This important new book explains the new system of law, now being developed and promoted by OHADA. OHADA - the Organization for the Harmonization of Business Law in Africa - is an international organization currently comprising 16 Member States: Benin, Burkina Faso, Cameroon, Central African Republic, Chad, the Federal Islamic Republic of the Comoros, Congo, Côte d'Ivoire, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali, Niger, Senegal and Togo. As a result of the creation of OHADA, business law in these African countries has recently entered a new era of rapid modernization and harmonization. OHADA's essential aim is to promote economic integration and development by creating a secure legal framework for the conduct of business in Africa. In order to achieve this aim, OHADA has enacted a number of laws, known as Uniform Acts, on various aspects of business law including commercial and company laws, insolvency, securities and arbitration. These Uniform Acts are directly applicable throughout the Member States. This book offers an overview of the aims and achievements of the OHADA system and explains in depth the legislation that has been issued to date. It will be invaluable to legal and business development executives in major global companies, international law firms, accountants and management consultants, students of international business law, government agencies, and NGOs concerned with Africa and African business people. The authors are members of the Africa team in the Paris office of Eversheds: Boris Martor, Avocat à la Cour de Paris Nanette Pilkington, Avocat à la Cour de Paris David S. Sellers, Solicitor, England & Wales, Avocat à la Cour de Paris Sébastien Thouvenot, Docteur en droit, Elève-avocat who have worked in close collaboration with: Adesegun A. Akin-Olugbade, General Counsel, African Development Bank Dr. Martha Simo Tumnde née Njikam, Barrister and Solicitor of the Supreme Court of Cameroon, Head of Department of Law and Vice-Dean in charge of Programmes and Academic Affairs in the Faculty of Social and Management Sciences, University of Buea, Cameroon |
| obstacles to harmonization of accounting standards: International Accounting and Reporting Thomas G. Evans, Martin E. Taylor, Oscar Holzmann, 1994 This book covers accounting topics for the multinational firm. It explores the implications of international accounting issues and provides the reader with background in understanding the logic behind the different international accounting alternatives. It also reflects information on the changing global environment. |
| obstacles to harmonization of accounting standards: Financial Reporting in the Pacific Asia Region Ronald Ma, 1997 There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region. |
| obstacles to harmonization of accounting standards: Intermediate Accounting Terry D. Warfield, Jerry J. Weygandt, Donald E. Kieso, 2007-12-04 Now readers can get all the accuracy and authority of the best-selling intermediate accounting book in the new second edition of this brief, streamlined version! Fundamentals of Intermediate Accounting presents a balanced discussion of concepts and applications, explaining the rationale behind business transactions before addressing the accounting and reporting for those activities. Readers will gain a solid foundation in such areas as the standard-setting process, the three major financial statements, revenue recognition, income taxes, reporting disclosure issues, and much more. |
| obstacles to harmonization of accounting standards: The Economics and Politics of Accounting Christian Leuz, Dieter Pfaff, Anthony Hopwood, 2005-09-15 Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy. |
| obstacles to harmonization of accounting standards: Public financial management in Latin America Mario Pessoa, Carlos Pimienta, Marco Varea, Adriana Arosteguiberry, Israel Fainboim Yaker, Claudiano de Albuquerque, José Adrián Vargas, Joseph Cavanagh, Benito Almudena Fernández, James L. Chan, Gerardo Uña, Natalia Rezai, Mike Williams, 2015-08-24 The efficiency, effectiveness, and transparency of public financial management in Latin America is critical for the supervision of public resources, fiscal stability, and sustainable economic development. In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances; however, many challenges remain. This book brings together the knowledge and experiences of IMF and IDB staff and representatives from 16 governments in the region to document these reforms, and examines the experiences and lessons learned. It is a valuable resource for those looking at issues in public financial management. |
| obstacles to harmonization of accounting standards: Contemporary Issues in Public Sector Accounting and Auditing Simon Grima, Engin Boztepe, 2021-01-18 Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book. |
| obstacles to harmonization of accounting standards: Intermediate Accounting, Volume 1 Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Irene M. Wiecek, Bruce J. McConomy, 2019-01-09 Intermediate Accounting, 12th Edition, Volume 1, continues to be the number one intermediate accounting resource in the Canadian market. Viewed as the most reliable resource by accounting students, faculty, and professionals, this course helps students understand, prepare, and use financial information by linking education with the real-world accounting environment. This new edition now incorporates new data analytics content and up-to-date coverage of leases and revenue recognition. |
| obstacles to harmonization of accounting standards: The Future of the European Law of Civil Procedure Fernando Gascón Inchausti, Burkhard Hess, Esther Sánchez Coro, 2020 This book provides precious insight into the dynamics of this new approach to consolidating European Civil Justice, clearly outlining the motivations of the various national and institutional players involved and examining potential obstacles likely to be encountered along the way. The book represents a work of reference for anyone involved in academia, practice or law reform in this subject area. |
| obstacles to harmonization of accounting standards: Research in Accounting in Emerging Economies Shahzad Uddin, Mathew Tsamenyi, 2010-12-02 Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera. |
| obstacles to harmonization of accounting standards: Advances in International Accounting J. Timothy Sale, 2003-09-30 This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. |
| obstacles to harmonization of accounting standards: European public sector accounting Peter C. Lorson, Susana Jorge, Ellen Haustein, 2019 Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting. |
| obstacles to harmonization of accounting standards: Advances in International Accounting J. Timothy Sale, 2004-09-11 Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. |
| obstacles to harmonization of accounting standards: Public Sector Accounting and Auditing in Europe I. Brusca, E. Caperchione, S. Cohen, F Manes Rossi, 2016-02-03 The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS). |
| obstacles to harmonization of accounting standards: Disposal of Non-current Assets and Presentation of Discontinued Operations International Accounting Standards Board, 2003 |
| obstacles to harmonization of accounting standards: Adoption of International Financial Reporting Standards at Ethio Telecom. Challenges and Prospects Tofick Shikuri, 2019-12-18 |
| obstacles to harmonization of accounting standards: Studies in Accounting and Finance: Contemporary Issues and Debates Basu and Saha, 2010 Studies in Accounting and Finance: Contemporary Issues and Debates, useful for business executives, accounting and finance practitioners, researchers, and students discusses contemporary issues in accounting and finance. Topics discussed include globalization of accounting standards, accounting for financial instruments, fair value accounting, accounting for intangibles, corporate governance and accounting, accounting for social and environmental costs, accounting for employee stock option plans, obstacles to the development of high-quality accounting standards, small company reporting, accounting ethics, technology reporting, and global economic meltdown. |
| obstacles to harmonization of accounting standards: Studies in Accounting and Finance Arun Kumar Basu, 2013-08 |
| obstacles to harmonization of accounting standards: International Accounting and Reporting Issues , 1987 |
| obstacles to harmonization of accounting standards: International Petroleum Accounting Charlotte J. Wright, 2019 This book illustrates various aspects of accounting in international petroleum operations. The authors discuss and illustrate international petroleum contracts and related contract accounting issues that arise and contrast U.S. accounting standards with those of other countries which are likely to be applicable to companies operating in international settings. Also included are discussions of petroleum tax regimes encountered around the world-- |
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OBSTACLE Synonyms: 78 Similar and Opposite Words - Merriam-Webster
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OBSTACLE | English meaning - Cambridge Dictionary
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Obstacle - Wikipedia
A obstacle blocks or hinders our way forward. Different types of obstacles include physical, economic, biopsychosocial, cultural, political, technological and military.
OBSTACLE Definition & Meaning | Dictionary.com
Obstacle, obstruction, hindrance, impediment refer to something that interferes with or prevents action or progress. An obstacle is something, material or nonmaterial, that …
OBSTACLE Definition & Meaning - Merriam-Webster
The meaning of OBSTACLE is something that impedes progress or achievement. How to use obstacle in a sentence.
OBSTACLE Synonyms: 78 Similar and Opposite Words - Merriam-Webster
something that makes movement or progress difficult stumbling on all the obstacles along the path
OBSTACLE | English meaning - Cambridge Dictionary
There are a number of obstacles, then, that can short-circuit the connection between democracy and the resources governments allocate to education. From the Cambridge English Corpus …
Obstacle - Wikipedia
A obstacle blocks or hinders our way forward. Different types of obstacles include physical, economic, biopsychosocial, cultural, political, technological and military.
OBSTACLE Definition & Meaning | Dictionary.com
Obstacle, obstruction, hindrance, impediment refer to something that interferes with or prevents action or progress. An obstacle is something, material or nonmaterial, that stands in the way of …
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Any obstruction designed or employed to disrupt, fix, turn, or block the movement of an opposing force, and to impose additional losses in personnel, time, and equipment on the opposing …
OBSTACLE definition and meaning | Collins English Dictionary
SYNONYMS obstacle, obstruction, hindrance, impediment refer to something that interferes with or prevents action or progress. An obstacle is something, material or nonmaterial, that stands …
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Definition of obstacle noun from the Oxford Advanced Learner's Dictionary. a situation, an event, etc. that makes it difficult for you to do or achieve something synonym hindrance. So far, we …
OBSTACLE | definition in the Cambridge Learner’s Dictionary
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It represents a barrier or impediment that stands in the way of desired outcomes or desired paths. Obstacles can take various forms, such as physical barriers, mental or emotional challenges, …
