Listed companies in the European Union are required to apply International Financial Reporting Standards (IFRS) in their consolidated accounts as of 1 January 2005. The purpose of this paper is to compare developments in France, Germany and Italy and the approaches to integrate the current European accounting reform processes with IFRS. The paper evaluates the adaptation of national accounting systems with respect to institutional and regulatory changes on the one hand and financial reporting changes on the other.
Autori: | |
Data di pubblicazione: | 2005 |
Titolo: | INTERNATIONAL FINANCIAL REPORTING CONVERGENCE: EVIDENCE FROM THREE CONTINENTAL EUROPEAN COUNTRIES |
Rivista: | EUROPEAN ACCOUNTING REVIEW |
Volume: | 2 |
Appare nelle tipologie: | 2.1 Articolo su rivista |
File in questo prodotto:
File | Descrizione | Tipologia | Licenza | |
---|---|---|---|---|
Delvaille Ebbers Saccon 2005.pdf | Documento in Post-print | Accesso chiuso-personale | Riservato |
I documenti in ARCA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.