The role and current status of IFRS in the completion of national accounting rules : evidence from Austria and Germany
Rolf Uwe Fülbier, Christoph Pelger, Evamaria Kuntner and Marcus Bravidor
| Year of publication: |
2017
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|---|---|
| Authors: | Fülbier, Rolf Uwe ; Pelger, Christoph ; Kuntner, Evamaria ; Bravidor, Marcus |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 14.2017, 1/2, p. 13-28
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| Subject: | internationalization | harmonization | accounting traditions | contracting | Germany | Austria | IFRS | EU Accounting Directive 2013/34/EU | Deutschland | Österreich | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Volkswirtschaftliche Gesamtrechnung | National accounts | Globalisierung | Globalization | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2017.1298139 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011997855