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Do harmonised accounting standards lead to harmonised accounting practices? : an empirical study of IAS 39 measurement requirements in some European Union countries
Morais, Ana Isabel
;
Fialho, Ana
- In:
Australian accounting review
18
(
2008
)
3
,
pp. 224-236
Persistent link: https://www.econbiz.de/10003771597
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2
The reporting of non-financial information by SMEs : assessing the answers to the project of the revised Directive 2014/95/EU
Albuquerque, Fábio de
;
Rodrigues, Maria Albertina Barreiro
- In:
Modern regulations and practices for social and …
,
(pp. 90-109)
.
2022
Persistent link: https://www.econbiz.de/10013255993
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3
The impact of the precision of accounting standards on the expanded auditor's report in the European Union
Pinto, Inês
;
Morais, Ana
;
Quick, Reiner
- In:
Journal of international accounting auditing & taxation
40
(
2020
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012421941
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