Holm, Claus; Schøler, Finn; Lønne, Henrik; Maingot, … - Ehrvervøkonomisk Institut, Institut for Økonomi - 2009
The International Accounting Standards Board has as its mission the development of a singlet set of high quality standards to be applied consistently by companies globally. The purpose of this paper is to examine the implementation process to integrate IFRS in the smaller and developed countries...