haku: @indexterm Accounting theory / yhteensä: 213
viite: 17 / 213
Tekijä: | d'Arcy, A. |
Otsikko: | Accounting classification and the international harmonisation debate - an empirical investigation |
Lehti: | Accounting, Organizations and Society
2001 : MAY-JUL, VOL. 26:4-5, p. 327-349 |
Asiasana: | ACCOUNTING THEORY ACCOUNTING STANDARDS ACCOUNTING PRINCIPLES |
Kieli: | eng |
Tiivistelmä: | In the current debate on international accounting harmonisation, references are made to accounting model categories. In particular, a distinction is made between the Anglo-American accounting cluster and the continental European cluster. |
SCIMA