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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
Persistent link: https://www.econbiz.de/10012061671
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Harmonizing internationally to harmonize internally : accounting for a global exit from the EU's decision trap
Kudrna, Zdenek; Müller, Patrick - In: Journal of common market studies : JCMS 55 (2017) 4, pp. 815-831
Persistent link: https://www.econbiz.de/10011763624
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The European Harmonization of National Accounting Rules : The Application of Directive 2013/34/EU in Europe
Incollingo, Alberto (ed.); Lionzo, Andrea (ed.) - 2023
, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing … rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS …
Persistent link: https://www.econbiz.de/10014467031
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Evaluating national capacity for direct participation in international accounting harmonization : France as a test case
Standish, Peter - 2008
Persistent link: https://www.econbiz.de/10003715673
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Growing tendency to harmonisation with IFRS : some evidences from Turkey
Kocakülâh, Mehmet C.; Simga-Mugan, Can; Hoşal-Akman, … - In: International journal of managerial and financial accounting 1 (2008/09) 4, pp. 398-422
Persistent link: https://www.econbiz.de/10003863731
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Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Wüstemann, Jens; Wüstemann, Sonja - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10003963246
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Assessing the effectiveness of financial reporting harmonization for emerging market banks : the case of Banco Serfin
Hazera, Alejandro; Marín Hernández, Salvador; … - In: Research in accounting regulation 23 (2011) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10009501342
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IFRS adoption in the EU, accounting harmonization and markets efficiency : a review
Guggiola, Gabriele - In: International business and economics research journal 9 (2010) 12, pp. 99-112
Persistent link: https://www.econbiz.de/10009309166
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Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP
Liu, Chunhui; O'Farrell, Grace - In: International journal of managerial and financial accounting 2 (2010/2011) 2, pp. 123-133
Persistent link: https://www.econbiz.de/10011416881
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Accounting harmonization in the BRIC countries : a common path?
Ghio, Alessandro; Verona, Roberto - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 2, pp. 121-139
Persistent link: https://www.econbiz.de/10011313540