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To capture international opportunities of capital accumulation for corporate sector and to contribute in the development of economy, the government of Pakistan acted speedily to harmonize with international financial reporting system immediately after establishment. This study presents a...
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This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …
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Konsumgüter durchlaufen verschiedene Transformations- und Transaktionsstufen, bevor sie den Verbraucher erreichen. Die Qualität der Güter bestimmt sich demzufolge aus den Qualitäten, die auf den einzelnen Stufen der Wertschöpfungskette erzielt werden. Die Qualitätssicherung entlang der...
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With disparities in national unemployment rates reaching record levels, the debate on fiscal stabilisers in Europe has gained new momentum. Can a European unemployment insurance scheme help to absorb asymmetric shocks and bring about the desired level of macroeconomic stabilisation? What should...
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, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …
Persistent link: https://www.econbiz.de/10011817088
Indian Accounting standards which are converged with the IFRS. Findings suggest that services firms are engaging in …
Persistent link: https://www.econbiz.de/10013201138