Mackevicius, Jonas; Strouhal, Jiří; Zverovich, Svetlana - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 22-44
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or after 1 January 2005. The adoption of IFRS is...
