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2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution … outcomes: The pro-cyclical IFRS-accounting standards have come to be accused of exacerbating the extent of the financial write … verbindliche Normen. Bietet diese Übertragung der International Financial Reporting Standards (IFRS) in das Europäische Recht einen …
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In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this...
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This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including … IFRS, but the goal of truly global, high quality financial reporting has not yet been achieved. Variation in application …
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