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Accounting standards for european non-profits : reasons and barriers for a harmonisation process

Lopez-Arceiz, Francisco J.; Bellostas, Ana J.; Moneva, … - In: Accounting in Europe 18 (2021) 1, pp. 43-74

Persistent link: https://www.econbiz.de/10012497268

Cost and informativeness of regulatory reports : evidence from the UK

Yuan, Shuai - In: Accounting in Europe 18 (2021) 1, pp. 75-101

Persistent link: https://www.econbiz.de/10012497269

Alternative performance measures : determinants of disclosure quality : evidence from germany

Jana, Stephanie; McMeeking, Kevin - In: Accounting in Europe 18 (2021) 1, pp. 102-142

Persistent link: https://www.econbiz.de/10012497270

The Role and Current Status of IFRS in the Completion of National Accounting Rules. Evidence from Denmark

Thinggaard, Frank - 2017

I analyse the influence of IFRS on the Danish accounting regulation based on the EU Accounting Directive. In Denmark, the EU Accounting Directive is brought into force through the Danish Financial Statements Act. The analysis shows that the provisions in the Act are aligned with the IFRS to a...

Persistent link: https://www.econbiz.de/10012961530