Relevance of differences between net income based on IFRS and domestic standards for European firms
Year of publication: |
2014
|
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Authors: | Barth, Mary E. ; Landsman, Wayne R. ; Young, Danqing ; Zhuang, Zili |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 41.2014, 3/4, p. 297-327
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Subject: | International Financial Reporting Standards (IFRS) | IAS 39 | Financial Instruments | value relevance | European adoption of IFRS | IFRS | EU-Staaten | EU countries | Bilanzierungsgrundsätze | Accounting standards | Einführung | Implementation |
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