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National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds

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  • Hanno Merkt

Abstract

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Suggested Citation

  • Hanno Merkt, 2002. "National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds," CESifo Forum, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(3), pages 31-32, October.
  • Handle: RePEc:ces:ifofor:v:3:y:2002:i:3:p:31-32
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    File URL: http://www.cesifo-group.de/DocDL/Forum302-pc2.pdf
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    References listed on IDEAS

    as
    1. Hans-Werner Sinn & Frank Westermann, 2001. "Why Has the Euro Been Falling?," CESifo Working Paper Series 493, CESifo Group Munich.
    2. Helmut Stix, 2001. "Survey Results about Foreign Currency Holdings in Five Central and Eastern European Countries," CESifo Forum, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 41-48, February.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Grundsätze ordnungsmäßiger Buchführung; Bilanztheorie; Globalisierung; GAAP (Generally Accepted Accounting Principles); Accounting theory; Globalization;

    JEL classification:

    • F02 - International Economics - - General - - - International Economic Order and Integration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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