The role and current status of IFRS in the completion of national accounting rules : evidence from Ireland
Collette E. Kirwan and Aileen Pierce
| Year of publication: |
2017
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|---|---|
| Authors: | Kirwan, Collette E. ; Pierce, Aileen |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 14.2017, 1/2, p. 113-120
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| Subject: | IFRS | EU accounting directive 2013/34/EU | national accounting standards | UK and Republic of Ireland accounting standards | SMEs | Irland | Ireland | Bilanzierungsgrundsätze | Accounting standards | Volkswirtschaftliche Gesamtrechnung | National accounts | KMU | SME | Bilanzrecht | Accounting law | Rechnungswesen | Accounting |