Cole, Vicky; Branson, Joel; Breesch, Diane - In: International Journal of Managerial and Financial Accounting 1 (2009) 4, pp. 379-397
Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These differences can have a negative impact on the...