Narrow search
Showing 1 - 10 of 1,391
Cover Image
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
Cover Image
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
Cover Image
Bedeutung der US-GAAP in der internationalen Rechnungslegung
Schildbach, Thomas - In: Rechnungslegung nach internationalen Grundsätzen, (pp. 25-42). 2006
Persistent link: https://www.econbiz.de/10003409610
Cover Image
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
Cover Image
A comparison of between-country measures of legal setting and enforcement of accounting standards
Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50
Persistent link: https://www.econbiz.de/10011525557
Cover Image
International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
Cover Image
Cautiounsness on convergence of accounting standards across countries
Angeloni, Silvia - In: Corporate communications : an international journal 21 (2016) 2, pp. 246-267
Persistent link: https://www.econbiz.de/10011559789
Cover Image
Maßgeblichkeitsprinzip und Harmonisierung der Rechnungslegung
Broer, Frank Daniel - 2001 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001566989
Cover Image
Harmonization of Slovenian Accounting Standards with International Financial Reporting Standards
Novak, Aleš - 2013
(hereinafter IFRS), which are issued by IASB. SAS derive from the fundamental idea that the external financial reporting should … field of external financial reporting SAS are almost completely harmonized with IFRS. In order to achieve this level of …
Persistent link: https://www.econbiz.de/10013084707