Influence of National Culture on IFRS Practice
An Empirical Study in France, Germany and the United Kingdom
Gebonden EN 2011 9783631620526Samenvatting
The adoption of IFRS for group accounts of capital market oriented EU companies in 2005 was a milestone in European and international accounting harmonization. This title investigates IFRS measurement and disclosure practices in the leading EU economies of France, Germany and the UK.
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