Do harmonised accounting standards lead to harmonised accounting practices? an empirical study of IAS 39 measurement requirements in some European Union countries

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Bibliographische Detailangaben
Veröffentlicht in:Australian accounting review
1. Verfasser: Morais, Ana Isabel (VerfasserIn)
Weitere Verfasser: Fialho, Ana (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 2008
Schlagworte:
IFRS > Rechtsangleichung > Bilanzpolitik > EU-Staaten > Aufsatz in Zeitschrift
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