Add to ORKGStarting 2005 all listed companies in the EU must change to preparing their consolidated finansial statements based on International Accounting Standads (IAS) rather than the national standards that they use at present. The adoption of IAS is not just an expensive accounting project, effecting accouning policies, financial reports, information systems, etc. It will also have a significant impact on performance measurement, business operations and investor relations [...]Vytauto Didžiojo universiteta
International accounting standards are a further development of IV and VII of the Directive. For the...
We compare characteristics of accounting data for firms that adopt International Accounting Standard...
This paper examines the behaviour and accounting policy choice of managers. It focuses mainly on the...
The European Committee consecrated the European companies, which are penetrated, in organized marke...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
The adoption of International Accounting Standards (IAS) is an example of accounting standardization...
In 2002 the EU adopted the Regulation which required European listed companies to prepare their cons...
2005 is a watershed year for the application of International Accounting Standards (1ASs) in the Eur...
This analysis focuses on how the European Union (EU) succeeded in bringing the International Account...
The aim of the present study is to investigate the repercussions of the accounting changeo-ver from ...
The development of competition, the globalization and the growth and integration of the capital mark...
Nowadays, especially during the current global financial crisis, companies in Hungary are striving d...
Accounting provides useful information to decision makers, thus as the business environment has chan...
Starting in January 2005, all companies located in the European Union (EU) have to use the accountin...
International accounting standards are a further development of IV and VII of the Directive. For the...
We compare characteristics of accounting data for firms that adopt International Accounting Standard...
This paper examines the behaviour and accounting policy choice of managers. It focuses mainly on the...
The European Committee consecrated the European companies, which are penetrated, in organized marke...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
International financial reporting standards (IFRS) issued by the International Accounting Standards ...
The adoption of International Accounting Standards (IAS) is an example of accounting standardization...
In 2002 the EU adopted the Regulation which required European listed companies to prepare their cons...
2005 is a watershed year for the application of International Accounting Standards (1ASs) in the Eur...
This analysis focuses on how the European Union (EU) succeeded in bringing the International Account...
The aim of the present study is to investigate the repercussions of the accounting changeo-ver from ...
The development of competition, the globalization and the growth and integration of the capital mark...
Nowadays, especially during the current global financial crisis, companies in Hungary are striving d...
Accounting provides useful information to decision makers, thus as the business environment has chan...
Starting in January 2005, all companies located in the European Union (EU) have to use the accountin...
International accounting standards are a further development of IV and VII of the Directive. For the...
We compare characteristics of accounting data for firms that adopt International Accounting Standard...
This paper examines the behaviour and accounting policy choice of managers. It focuses mainly on the...