haku: @indexterm Financial reporting / yhteensä: 743
viite: 6 / 743
Tekijä:
Otsikko:Article list of contents
Lehti:Accounting in Europe
2011 : VOL 8:1-2, p. 1-256
Asiasana:accounting
regulations
international
standards
financial statements
financial reporting
management pay
incentives
Europe
transition economies
Vapaa asiasana:emerging markets
Scandinavia
Nordic countries
Kieli:eng
Tiivistelmä:These issues' article list of contents as follows:
"Accounting regulation in Malta" by D. Alexander and M. Micallef ;
"International accounting standardisation: Is politics back?" by A. Burlaud and B. Colasse ;
"Reclassification of financial assets under IAS 39: Impact on European banks' financial statements " by P. Fiechter ;
"Standards, management incentives and accounting practice - lessons from the IFRS transition in Sweden" by A. Hjelström and W. Schuster ;
"Estimation of tax values based on IFRS information: an analysis of German DAX30 and Austrian ATX listed companies" by R. Kager, D. Schanz and R. Niemann ;
"Time to endorse the ISAs for European use: the emerging markets' perspective" by M. Duhovnik ;
"Accounting research and accounting policy: What kind of gap?" by B.A. Rutherford ;
"Accounting competencies and the changing role of accountants in emerging economies: the case of Romania" by C.N. Albu (et al.) ;
"Management forecast regulation and practice in Germany - firm and auditor perspectives" by T. Knauer and A. Wömpener ;
"Corporate lobbying in private accounting standard setting: Does the IASB have to reckon with national differences?" by R. Orens (et al.) ;
"Determinants of voluntary audit committee formation in a two-tier board system of a post-transitional economy - the case of Slovenia" by M.Z. Groff and A. Valentincic.
SCIMA tietueen numero: 274735
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