Barbu, E.; Baker, C. Richard - HAL - 2009
After the implementation of International Financial Reporting Standards (IFRS) in the European Union in 2005, many … 2011, 2014 and 2012 respectively. Thus, the process of international convergence of accounting standards appears to be … first is that the process of international convergence of accounting standards (ICAS) has taken place within a highly …
