The role and characteristics of national accounting standard setters in the European Union : a comparative analysis
José Luis Ucieda Blanco, Beatriz Santos Cabalgante, Domi Romero Fúnez
| Year of publication: |
2025
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|---|---|
| Authors: | Ucieda Blanco, José Luis ; Santos Cabalgante, Beatriz ; Fúnez, Domi Romero |
| Published in: |
Revista de Contabilidad. - Valencia : ASEPUC, ISSN 1988-4672, ZDB-ID 2452267-3. - Vol. 28.2025, 1, p. 165-179
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| Subject: | National Standard Setters | Accounting regulation | Accounting standards | Institutional differences | Harmonization | Bilanzierungsgrundsätze | EU-Staaten | EU countries | Bilanzrecht | Accounting law | IFRS | Vergleich | Comparison | Rechtsangleichung | Harmonization of law | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.6018/rcsar.437971 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015396493