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Harmonization of accounting standards in the EC

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  • K. Van Hulle

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  • K. Van Hulle, 1993. "Harmonization of accounting standards in the EC," European Accounting Review, Taylor & Francis Journals, vol. 2(2), pages 387-396.
    • Handle: RePEc:taf:euract:v:2:y:1993:i:2:p:387-396
    DOI: 10.1080/09638189300000035
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    Cited by:

    1. Roberto Aprile & Laura Bini, 2018. "The role of institutions in the process of global convergence to IFRS," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 111-134.
    2. Pamela Edwards & Frank K. Birkin & David G. Woodward, 2002. "Financial comparability and environmental diversity: an international context," Business Strategy and the Environment, Wiley Blackwell, vol. 11(6), pages 343-359, November.
    3. Blake, John & Fortes, Hilary & Gowthorpe, Catherine & Paananen, Mari, 1999. "Implementing the EU accounting directives in Sweden -- practitioners' views," The International Journal of Accounting, Elsevier, vol. 34(3), pages 421-438, August.
    4. Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
    5. David Alexander, 1999. "A benchmark for the adequacy of published financial statements," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 239-253.
    6. Thiemann Matthias, 2014. "The impact of meta-standardization upon standards convergence: the case of the international accounting standard for off-balance-sheet financing," Business and Politics, De Gruyter, vol. 16(1), pages 79-112, April.

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