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The implications of the accounting harmonization process on EU countries : a case study of Greece and Romania
Hlaciuc, Elena; Bostan, Ionel; Grosu, Veronica; … - In: European research studies : an international … 16 (2013) 1, pp. 99-108
Persistent link: https://www.econbiz.de/10011387517
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Konvergenzerfordernis zwischen IFRS und US-GAAP
Perlet, Helmut - In: Rechnungslegung, Steuerung und Aufsicht von Banken : …, (pp. 15-34). 2004
Persistent link: https://www.econbiz.de/10002151658
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The current state of accounting harmonization : impediments to and benefits from harmonization
Vansteeger, Veerle (contributor) - 2005
Persistent link: https://www.econbiz.de/10003091745
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Die Bilanzierung von Pensionsgeschäften nach HGB, US-GAAP und IAS : die wirtschaftliche Betrachtungsweise als Konvergenzkriterium
Oldenburger, Iris - 2000 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001525025
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Financial reporting and fraud : progress, problems and future pathways of global harmonisation
Turner, Geoff; Fiedler, Brenton - In: Global business regulation : some research perspectives, (pp. 231-252). 2001
Persistent link: https://www.econbiz.de/10001682960
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Maßgeblichkeitsprinzip und Harmonisierung der Rechnungslegung
Broer, Frank Daniel - 2001 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001566989
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Empirical Evidence on Formal and Material Harmonization of National Accounting Standards
2011
Standards (IFRS) and the improvement of that extent (de jure or formal harmonization). Additionally, it also uncovers the degree … standards of International Financial Reporting Standards (IFRS) 2007 and their corresponding standards in Indonesian Accounting …
Persistent link: https://www.econbiz.de/10013122177
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Harmonization of Slovenian Accounting Standards with International Financial Reporting Standards
Novak, Aleš - 2013
(hereinafter IFRS), which are issued by IASB. SAS derive from the fundamental idea that the external financial reporting should … field of external financial reporting SAS are almost completely harmonized with IFRS. In order to achieve this level of …
Persistent link: https://www.econbiz.de/10013084707