Nature and duration of the accounting differences between Italian and US GAAP : a case study on conservatism
Alessandro Mura and Gianluigi Roberto
| Year of publication: |
2014
|
|---|---|
| Authors: | Mura, Alessandro ; Roberto, Gianluigi |
| Published in: |
Journal of applied accounting research. - Bingley [u.a.] : Emerald, ISSN 0967-5426, ZDB-ID 2473939-X. - Vol. 15.2014, 1, p. 2-21
|
| Subject: | Clean-surplus | Conservatism | Dirty-surplus | Permanent differences | Reversing differences | Italien | Italy | Bilanzierungsgrundsätze | Accounting standards | Vergleich | Comparison | Rechnungswesen | Accounting | Konservatismus |
| 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/10010384808