recognition and measurement requirements. As a consequence, the International (Accounting) Financial Reporting Standards (IAS/IFRS … the extent to which these shortcomings in current IAS/IFRS are likely to reduce or impair the relevance and comparability … Austrian listed companies applying IAS/IFRS. The results of the study support heavily the current effort of the IASB to develop …

recognition and measurement requirements. As a consequence, the International (Accounting) Financial Reporting Standards (IAS/IFRS … the extent to which these shortcomings in current IAS/IFRS are likely to reduce or impair the relevance and comparability … Austrian listed companies applying IAS/IFRS. The results of the study support heavily the current effort of the IASB to develop …

standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during 2003-2004 (the … Swiss companies reporting under IAS during 2000-2002 and IFRS during 2003-2004 and 2005-2006 by assessing the relative … international accounting standards do not change the valuation properties of Swiss and German IAS/IFRS accounting variables. However …

reporting under IFRS and US GAAP within a homogenous institutional setting. Therefore, it uses a sample of companies which were … listed in the major segments of the German stock exchange during the period 2001?2004 and which voluntarily applied IFRS or … information beyond net income in explaining stock returns; comprehensive income under IFRS provides more incremental value …

reporting under IFRS and US GAAP within a homogenous institutional setting. Therefore, it uses a sample of companies which were … listed in the major segments of the German stock exchange during the period 2001–2004 and which voluntarily applied IFRS or … information beyond net income in explaining stock returns; comprehensive income under IFRS provides more incremental value …

Germany and France have old glory and we wanted to recall some features of the history of their accountants on the …