Connotative meaning and the challenges of international financial reporting/auditing standards convergence : the case of Taiwan's statement of auditing standard nummer 33
Year of publication: |
2014
|
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Authors: | Duh, Rong-Ruey ; Lin, Hsiao-lun ; Chow, Chee W. |
Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 21.2014, 4, p. 368-388
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Subject: | international harmonization of accounting and auditing standards | translation | semantic differential | Taiwan's auditing standard setting | Taiwan | Wirtschaftsprüfung | Financial audit | Prüfungsstandards | Auditing standards | IFRS | Standardisierung | Standardization | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards |
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