haku: @author Ebbers, G. / yhteensä: 1
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| Tekijä: | Delvaille, P. Ebbers, G. Saccon, C. |
| Otsikko: | International financial reporting convergence: evidence from three continental European countries |
| Lehti: | Accounting in Europe
2005 : VOL. 2, p. 137-164 |
| Asiasana: | accounting standards Europe financial reporting listed companies |
| Kieli: | eng |
| Tiivistelmä: | As of 1st of January 2005, listed companies in the EU are required to use International Financial Reporting Standards in their consolidated financial statements. This article compares the development of the adoption of the standards in France, Italy and Germany. The authors assess the adaptation of the national accounting systems with respect to institutional, regulatory and financial reporting changes. |
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