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International accounting harmonization

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  • Christopher Nobes

Abstract

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Suggested Citation

  • Christopher Nobes, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 249-254.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:2:p:249-254
    DOI: 10.1080/09638189500000014
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    Cited by:

    1. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Yves Levant & Marc Nikitin, 2011. "Les comptabilités financière et de gestion peuvent elles être totalement intégrées ?," Post-Print hal-00650547, HAL.
    3. STOLOWY, Herve & HALLER, Axel & KLOCKHAUS, Volker, 1999. "Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization," HEC Research Papers Series 675, HEC Paris.
    4. Bruno Dallago, 2002. "The Organizational Effect of the Economic System," Journal of Economic Issues, Taylor & Francis Journals, vol. 36(4), pages 953-979, December.
    5. Dirk Simons, 2002. "Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 54(8), pages 743-761, December.

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