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In the context of the European single market, where information, capitals, persons, goods and services circulate free and fast, where economic rationality is different at the global level from the national one, radical mutations occur in each member state's strategy with regard to the...
Persistent link: https://www.econbiz.de/10009650853
In a period when convergence is the main driving force of IASB and FASB programmes, who needs a comparison of the two … convergence of the national standards with the IFRS and the follow-up use of IFRS standards would mean that the two accounting …
Persistent link: https://www.econbiz.de/10008829790