Similar Search Results

IFRS adoption and the financial statements comparability : the case of Russia and Canada

Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 7-24

comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of …The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements … IFRS adoption, which also allowed comparing the influence of IFRS adoption for both types of economies - well developed and …

Persistent link: https://www.econbiz.de/10013442076

Thirteen not out : Nobes & Parker, Comparative International Accounting, 1981-2016

Parker, Robert H. - In: Accounting history : journal of the Accounting History … 21 (2016) 4, pp. 512-521

Persistent link: https://www.econbiz.de/10011642846

Accounting regulation in Europe

McLeay, Stuart J. (contributor); MacLeay, Stuart (contributor) - 1999

Persistent link: https://www.econbiz.de/10000684171

The Eurosystem accounting framework : a central bank-specific accounting standard

Merriman, Niall; Morelle, Olivier; Apostolou, Konstantinos - In: Financial independence and accountability for central banks, (pp. 159-179). 2014

Persistent link: https://www.econbiz.de/10011528247

Disclosure behavior of European firms around the adoption of IFRS

Erkens, Michael H. R. - 2016

Persistent link: https://www.econbiz.de/10011452427

International and European in the accounting system of Romania

Turtureanu, Anca Gabriela; Tureac, Cornelia Elena - In: European financial and accounting journal : EFAJ 4 (2009) 4, pp. 50-65

acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …

Persistent link: https://www.econbiz.de/10011459534

Progression of financial reporting in Czech Republic and its regulation

Ištvánfyová, Jana; Mejzlík, Ladislav; Pelák, Jiří - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 64-77

time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and … regulation. The article addresses implementation of IFRS in the Czech Republic and describes the structure of accounting and …The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient …

Persistent link: https://www.econbiz.de/10011459549

Accounting practitioners' attitudes toward accounting harmonization : adoption of IFRS for SMEs in Italy

Ghio, Alessandro; Verona, Roberto - In: Journal of international accounting research 17 (2018) 2, pp. 103-122

Persistent link: https://www.econbiz.de/10012137733

On the accounting regulation for the european private sector

Canziani, Arnaldo - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 2, pp. 79-91

Persistent link: https://www.econbiz.de/10011976781

Discussion of Barker and Teixeira (2018, "Gaps in the IFRS conceptual framework", Accounting in Europe, 15) and Van Mourik and Katsuo ( 2018, "Profit or loss in the IASB conceptual...

Walton, Peter J. - In: Accounting in Europe 15 (2018) 2, pp. 193-199

Persistent link: https://www.econbiz.de/10011997727