Do harmonised accounting standards lead to harmonised accounting practices? : an empirical study of IAS 39 measurement requirements in some European Union countries
Year of publication: |
2008
|
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Authors: | Morais, Ana Isabel ; Fialho, Ana |
Published in: |
Australian accounting review. - Richmond, Vic. : Blackwell Publ. Asia, ISSN 1035-6908, ZDB-ID 2193038-7. - Vol. 18.2008, 3, p. 224-236
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Subject: | IFRS | Rechtsangleichung | Harmonization of law | Bilanzpolitik | Accounting policy | EU-Staaten | EU countries |
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