The role and current status of IFRS in the completion of national accounting rules : evidence from Estonia
Year of publication: |
2017
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Authors: | Alver, Lehte ; Alver, Jaan |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 14.2017, 1/2, p. 80-87
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Subject: | adopting IFRSs | corporate reporting | Estonia | IFRS for SMEs | EU Accounting Directive 2013/34/EU | IFRS | Estland | KMU | SME | Bilanzierungsgrundsätze | Accounting standards | Berichtswesen | Reporting | Volkswirtschaftliche Gesamtrechnung | National accounts | Rechnungswesen | Accounting |
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