Comparability in IPSASs : lessons to be learned for the European standards
Year of publication: |
2020
|
---|---|
Authors: | Mattei, Giorgia ; Jorge, Susana Margarida Faustino ; Grandis, Fabio Giulio |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 17.2020, 2, p. 158-182
|
Subject: | accounting policy-making | de facto comparability | de jure comparability | EPSASs | financial statements | EU-Staaten | EU countries | Vergleich | Comparison | Jahresabschluss | Financial statement | IFRS | Standardisierung | Standardization |
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