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FRONT COVER -- ACCOUNTING IN CENTRAL AND EASTERN EUROPE -- COPYRIGHT PAGE -- CONTENTS -- LIST OF CONTRIBUTORS -- ABOUT THE EDITORS -- INTRODUCTION -- REFERENCES -- THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND LOSS AVOIDANCE IN TURKEY -- INTRODUCTION -- TURKISH...
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The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or after 1 January 2005. The adoption of IFRS is...
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Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...
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