The impact of national GAAP and accounting traditions on IFRS policy selection : evidence from Germany and the UK
Axel Haller; Martin Wehrfritz
| Year of publication: |
2013
|
|---|---|
| Authors: | Haller, Axel ; Wehrfritz, Martin |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 22.2013, 1, p. 39-56
|
| Subject: | IFRS | Accounting practice | Policy choice | Germany | UK | Comparability | Deutschland | Bilanzierungsgrundsätze | Accounting standards | Großbritannien | United Kingdom | Vergleich | Comparison | Rechnungswesen | Accounting |
| 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/10010200949