Accounting standards for european non-profits : reasons and barriers for a harmonisation process
Year of publication: |
2021
|
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Authors: | Lopez-Arceiz, Francisco J. ; Bellostas, Ana J. ; Moneva, Jose M. |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 18.2021, 1, p. 43-74
|
Subject: | accounting harmonisation | institutional theory | non-profit | public benefit foundations | EU-Staaten | EU countries | Nonprofit-Organisation | Nonprofit organization | Institutionenökonomik | Institutional economics | IFRS |
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