Search Results - subject:"harmonisation"

Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects

Abras, Ahmad; Jayasinghe, Kelum - In: Accounting, auditing & accountability journal 36 (2023) 1, pp. 238-266

Persistent link: https://www.econbiz.de/10013543188

Examining the status of IPSAS adoption at the country level : an analysis of the OECD member states

Bekiaris, Michalis; Paraponti, Thekla - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 296-325

Persistent link: https://www.econbiz.de/10014325408

The status of state property in Kosovo and the need to define its harmonisation

Bahtiri, Bedri; Asllani, Gani; Grima, Simon - In: Digital transformation, strategic resilience, cyber …, (pp. 197-208). 2023

Persistent link: https://www.econbiz.de/10014428286

Fiscalidad medioambiental en Europa y España : armonización, convergencia y reformas

Martín, Lucía; Más, Pilar; Pou, Virginia - In: Información comercial española : ICE : revista de … 932 (2023), pp. 133-149

Persistent link: https://www.econbiz.de/10014429171

Patent law harmonization and international trade

Itō, Banri; Shirai, Katsunori - In: International journal of economic policy studies 17 (2023) 1, pp. 289-306

Persistent link: https://www.econbiz.de/10013556647

Exploring the measurement dilemma in public sector financial reporting

Caruana, Josette; Bisogno, Marco; Sicilia, Mariafrancesca - In: Measurement in public sector financial reporting : …, (pp. 3-16). 2023

Persistent link: https://www.econbiz.de/10014287572

The European Harmonization of National Accounting Rules : The Application of Directive 2013/34/EU in Europe

Incollingo, Alberto (ed.); Lionzo, Andrea (ed.) - 2023

The evolution of accounting regulations in the EU -- Germany -- United Kingdom -- France -- Italy -- Spain -- Denmark -- Sweden -- The Netherlands -- Objectives, overriding principles and relevance -- Financial statements layouts -- Write-down for impairment losses -- Accounting for Capital and...

Persistent link: https://www.econbiz.de/10014467031

International Legal Cooperation and the Principle of Harmonisation : Lessons from Cross-Border Insolvency

Ghio, Emilie - 2020

This extended abstract assesses how harmonisation can be promoted and achieved in the European Union without a … completely uniform legal system in place. The work focuses on international legal cooperation as a means to promote harmonisation … harmonisation and international legal cooperation. This extended abstract presents the preliminary hypotheses and some preliminary …

Persistent link: https://www.econbiz.de/10012823616

Harmonizing NPS Legislation Across the European Union : A Utopia?

Colson, Renaud - 2020

With the emergence of more and more synthetic substances since the 1960's, and broader use occurring from the 1980's onwards, there has been an increasing commodification of the market in new psychoactive substances (NPS). The European Union took an active stance as regards the regulation of...

Persistent link: https://www.econbiz.de/10012851157

Thin Capitalization Rules in the Context of the CCCTB

Dourado, Ana Paula - 2020

In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member States opting out of the CCCTB. The principal...

Persistent link: https://www.econbiz.de/10012857008