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Countries' adoption of the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) : early empirical evidence
Kaya, Devrimi; Koch, Maximilian - In: Accounting and business research : a research quarterly … 45 (2015) 1, pp. 93-120
Persistent link: https://www.econbiz.de/10010471621
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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
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
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Requirements for reaching accounting harmonization
Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161
Persistent link: https://www.econbiz.de/10012241708
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Requirements for reaching accounting harmonization
Poida, Ionela; Băcanu, Mihaela-Nicoleta - In: Journal of accounting and auditing : research & … (2018), pp. 1-8
Persistent link: https://www.econbiz.de/10011864757
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Accounting regulation in Europe
McLeay, Stuart J. (contributor); MacLeay, Stuart (contributor) - 1999
Persistent link: https://www.econbiz.de/10000684171
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The Eurosystem accounting framework : a central bank-specific accounting standard
Merriman, Niall; Morelle, Olivier; Apostolou, Konstantinos - In: Financial independence and accountability for central banks, (pp. 159-179). 2014
Persistent link: https://www.econbiz.de/10011528247
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Disclosure behavior of European firms around the adoption of IFRS
Erkens, Michael H. R. - 2016
Persistent link: https://www.econbiz.de/10011452427
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International and European in the accounting system of Romania
Turtureanu, Anca Gabriela; Tureac, Cornelia Elena - In: European financial and accounting journal : EFAJ 4 (2009) 4, pp. 50-65
acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …
Persistent link: https://www.econbiz.de/10011459534
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Progression of financial reporting in Czech Republic and its regulation
Ištvánfyová, Jana; Mejzlík, Ladislav; Pelák, Jiří - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 64-77
time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and … regulation. The article addresses implementation of IFRS in the Czech Republic and describes the structure of accounting and …The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient …
Persistent link: https://www.econbiz.de/10011459549
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Accounting practitioners' attitudes toward accounting harmonization : adoption of IFRS for SMEs in Italy
Ghio, Alessandro; Verona, Roberto - In: Journal of international accounting research 17 (2018) 2, pp. 103-122
Persistent link: https://www.econbiz.de/10012137733