Andre, Paul; Dionysiou, D.D.; Tsalavoutas, Ioannis - HAL - 2012
In 2005, the EU adopted IFRS for all listed companies publishing consolidated financial statements in Europe. The … transition from national accounting standards to IFRS was complex and costly but the main arguments for it included the … comparability of the financial statements of EU listed firms, before (2003) and after (2005 & 2010) IFRS mandatory implementation …