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Internationale Rechnungslegung : der Jahresabschluß nach HGB, IAS und US GAAP
Selchert, Friedrich Wilhelm - 1998
Persistent link: https://www.econbiz.de/10000652053
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Globale Rechnungslegungsstandards mit lokalem Charme?
Bergmann, Andreas - In: Finanz- und Rechnungswesen : Jahrbuch (2009), pp. 191-202
Persistent link: https://www.econbiz.de/10003812354
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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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Impact of globalisation on harmonisation of financial reporting for SMEs
Mamić Sačer, Ivana; Smrekar, Nikolina; Žager, Katarina - In: Zagreb international review of economics & business 12 (2009) 2, pp. 15-32
Persistent link: https://www.econbiz.de/10008858905
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Konvergieren IFRS und US-GAAP? - Erfahrungen aus dem Übergang von US-GAAP auf IFRS
Neubürger, Heinz-Joachim - In: IFRS in Rechnungswesen und Controlling : …, (pp. 3-18). 2006
Persistent link: https://www.econbiz.de/10003303965
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008
of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …
Persistent link: https://www.econbiz.de/10009487339
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Harmonization and convergence - coordinates of accounting globalization
Onica, Mihaela-Cristina - In: Acta Universitatis Danubius / Oeconomica 9 (2013) 2, pp. 52-64
Persistent link: https://www.econbiz.de/10010202668
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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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IFRS harmonization and foreign direct investment
Vidal-García, Javier; Vidal, Marta - In: Analyzing the relationship between corporate social …, (pp. 31-48). 2016
Persistent link: https://www.econbiz.de/10011548843
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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