Maloku, Erdin; Hoti, Arta; Livoreka, Besnik; Alshiqi, Sevdie - In: Journal of Knowledge Management, Economics and … 4 (2014) 2, pp. 9-9
The adoption of International Accounting Standards (IAS) is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. IAS, though, create a common language for defining, interpreting and publication of financial statements in the...