Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Year of publication: |
2010
|
---|---|
Authors: | Wüstemann, Jens ; Wüstemann, Sonja |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 46.2010, 1, p. 1-27
|
Subject: | IFRS | Rechtsangleichung | Harmonization of law | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards | USA | United States | Deutschland | Germany |
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