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Tekijä:Weissenberger, B.E.
Stahl, A.B.
Vorstius, S.
Otsikko:Changing from German GAAP to IFRS or US GAAP: a survey of German companies
Lehti:Accounting in Europe
2004 : SEP, VOL. 1, p. 169-189
Asiasana:Accounting principles
Accounting standards
Financial reporting
Germany
Kieli:eng
Tiivistelmä:This article researches the motives to why an increasing number of listed German companies opt for international reporting systems (IFRS or US GAAP) rather than German GAAP.
SCIMA tietueen numero: 257807
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