The role and current status of IFRS in the completion of national accounting rules : evidence from the UK
Year of publication: |
2017
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Authors: | Collis, Jill ; Jarvis, Robin ; Skerratt, Len |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 14.2017, 1/2, p. 235-247
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Subject: | Accounting Directive (2013/34/EU) | IFRS | IFRS for SMEs | transformation process | UK | KMU | SME | Volkswirtschaftliche Gesamtrechnung | National accounts |
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