Add to ORKGListed companies in the European Union are required to apply International Financial Reporting Standards (IFRS) in their consolidated accounts as of 1 January 2005. The purpose of this paper is to compare developments in France, Germany and Italy and the approaches to integrate the current European accounting reform processes with IFRS. The paper evaluates the adaptation of national accounting systems with respect to institutional and regulatory changes on the one hand and financial reporting changes on the other
The article examines the impact of updated IFRS on the current convergence of national accounting an...
The need to build a single European market and to ensure the competitiveness of the community capita...
The objective of this paper is to investigate the effects of the IFRS adoption on the comparability ...
Listed companies in the European Union are required to apply International Financial Reporting Stand...
Listed companies in the European Union are required to apply International Financial Reporting Stand...
Listed companies in the European Union are required to apply International Financial Reporting Stand...
Listed companies in the European Union are required to apply International Financial Reporting Stand...
The International Accounting Standards Board (IASB) acquired greater legitimacy and stature when the...
1This paper investigates one method for measuring the convergence/divergence between Italian account...
Convergence of accounting standards in the context of the European Union is defined by the European ...
The objective of mandatory adoption of IFRS is to enhance the quality of accounting information in ...
The convergence process with the development and adoption of International Financial Reporting Stand...
This paper addresses the impact of convergence on auditing firms by focusing on the adoption of Inte...
Cahiers de recherche n° 2009-01 E2After the implementation of International Financial Reporting Stan...
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their...
The article examines the impact of updated IFRS on the current convergence of national accounting an...
The need to build a single European market and to ensure the competitiveness of the community capita...
The objective of this paper is to investigate the effects of the IFRS adoption on the comparability ...
Listed companies in the European Union are required to apply International Financial Reporting Stand...
Listed companies in the European Union are required to apply International Financial Reporting Stand...
Listed companies in the European Union are required to apply International Financial Reporting Stand...
Listed companies in the European Union are required to apply International Financial Reporting Stand...
The International Accounting Standards Board (IASB) acquired greater legitimacy and stature when the...
1This paper investigates one method for measuring the convergence/divergence between Italian account...
Convergence of accounting standards in the context of the European Union is defined by the European ...
The objective of mandatory adoption of IFRS is to enhance the quality of accounting information in ...
The convergence process with the development and adoption of International Financial Reporting Stand...
This paper addresses the impact of convergence on auditing firms by focusing on the adoption of Inte...
Cahiers de recherche n° 2009-01 E2After the implementation of International Financial Reporting Stan...
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their...
The article examines the impact of updated IFRS on the current convergence of national accounting an...
The need to build a single European market and to ensure the competitiveness of the community capita...
The objective of this paper is to investigate the effects of the IFRS adoption on the comparability ...