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The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are …
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developments and changes in accounting regulation in six large OECD countries: Canada, France, Germany, Great Britain, Japan and … Rechnungslegungsnormen haben sich angeglichen. Dieser Beitrag untersucht, in welchem Ausmaß die (finanzielle) Globalisierung eine Konvergenz … Rechnungslegungsregulierung in den sechs großen OECD-Staaten: Deutschland, Frankreich, Großbritannien, Japan, Kanada und den USA. Muster im …
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