Delvaille, Pascale; Ebbers, Gabi; Saccon, Chiara - In: Accounting in Europe 2 (2005) 1, pp. 137-164
<title>Abstract</title> Listed companies in the European Union are required to apply International Financial Reporting Standards (IFRS) in their consolidated accounts as of 1 January 2005. The purpose of this paper is to compare developments in France, Germany and Italy and the approaches to integrate the...
