haku: @indexterm international accounting / yhteensä: 75
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| Tekijä: | Schipper, K. |
| Otsikko: | The introducing of international accounting standards in europe: Implications for international convergence |
| Lehti: | European Accounting Review
2005 : VOL. 14:1, P. 101-126 |
| Asiasana: | Accounting Standards Europe European Union International Accounting |
| Kieli: | eng |
| Tiivistelmä: | This articles draws several implementation effects associated with the mandated adoption of international financial reporting standards promulgated by the International Accounting Standards Board in the European Union, including a possible increased demand for detailed implementation guidance and for a single European securities regulator. The article also argues the mandated adoption as a research setting for considering the relative influences of standards versus incentives as determinants of financial reporting outcomes, and reports two standard setting challenges that may become more pronounced as a result of the mandated adoption. |
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