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The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early...
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The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early...
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Der Countdown für die Umstellung auf IAS/IFRS-Rechnungslegung läuft! Höchste Zeit, sich auf die neuen Bilanzierungsprobleme wie Goodwillbilanzierung, Pensionsverpflichtungen, Leasing und aktienkursorientierte Entlohnung vorzubereiten. Die Autoren durchleuchten die IASB-Normen genauso wie die...
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