Influence of National Culture on IFRS Practice: An Empirical Study in France, Germany and the United Kingdom

Influence of National Culture on IFRS Practice: An Empirical Study in France, Germany and the United Kingdom The adoption of IFRS for group accounts of capital market oriented EU companies in 2005 was a milestone in European and international accounting harmonization. This title investigates IFRS measurement and disclosure practices in the leading EU economies of France, Germany and the UK. Autor: Christian Reisloh Wydawnictwo: Peter Lang AG Rok wydania: 2011 Okładka: twarda Liczba stron: 400 Wymiary: 15.4 x 21.5 x 3.2 cm Język: angielski ISBN: 9783631620526