Michael, Matthias Reeh; Andrés, Molina Roa Nelson - In: Contaduría y Administración 58 (2013) 2, pp. 91-112
As a member of the European Union (EU), Austrian nation has gradually incorporated International Financial Reporting Standards (IFRS), Normas Internacionales de Información Financiera (NIIF) in spanish, to its accounting and Disclosure of Financial Information processes in replacement of Local...