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This case study serves as tool to make international financial reporting come alive. The case repositions financial accounting in the audience’s perception as a core part of modern corporate governance.
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standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during 2003-2004 (the … Swiss companies reporting under IAS during 2000-2002 and IFRS during 2003-2004 and 2005-2006 by assessing the relative … international accounting standards do not change the valuation properties of Swiss and German IAS/IFRS accounting variables. However …
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Rechnungslegungsgrundsätzen. Die International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) und die …
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