Influence of a mandatory IFRS adoption on accounting proctice : evidence from Australia, Hong Kong and the United Kingdom
Leopold Bayerlein and Omar Al Farooque
| Year of publication: |
2012
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|---|---|
| Authors: | Bayerlein, Leopold ; Al Farooque, Omar |
| Published in: |
Asian review of accounting. - Bingley [u.a.] : Emerald, ISSN 1321-7348, ZDB-ID 2473937-6. - Vol. 20.2012, 2, p. 93-118
|
| Subject: | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Geschäftswert | Goodwill | Besteuerungsprinzip | Taxation principle | IFRS | Rechtsangleichung | Harmonization of law | Australien | Australia | Hongkong | Hong Kong | Großbritannien | United Kingdom |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009581204