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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
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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
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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
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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
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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
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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
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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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
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Maßgeblichkeitsprinzip und Harmonisierung der Rechnungslegung
Broer, Frank Daniel - 2001 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001566989
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Harmonization of Accounting Standards in India
N, Abhishek - 2019
global level by initiating IFRS based accounting standards from the year 2016 onwards by the government of India with the … this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory …
Persistent link: https://www.econbiz.de/10012860870