Accounting standards for european non-profits : reasons and barriers for a harmonisation process
Francisco J. Lopez-Arceiz, Ana J. Bellostas and Jose M. Moneva
| Year of publication: |
2021
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|---|---|
| Authors: | Lopez-Arceiz, Francisco J. ; Bellostas, Ana J. ; Moneva, Jose M. |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 18.2021, 1, p. 43-74
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| Subject: | accounting harmonisation | institutional theory | non-profit | public benefit foundations | Nonprofit-Organisation | Nonprofit organization | EU-Staaten | EU countries | Bilanzierungsgrundsätze | Accounting standards | Institutionenökonomik | Institutional economics | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2020.1795215 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012497268