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International accounting harmonization

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  • Axel Haller

Abstract

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Suggested Citation

  • Axel Haller, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 235-247.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:2:p:235-247
    DOI: 10.1080/09638189500000013
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    Cited by:

    1. Céline Michaïlesco, 1996. "L'internationalisation comme variable de la divulgation d'informations comptables," Post-Print halshs-00540573, HAL.
    2. STOLOWY, Herve & HALLER, Axel & KLOCKHAUS, Volker, 1999. "Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization," HEC Research Papers Series 675, HEC Paris.
    3. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    4. Dirk Simons, 2002. "Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 54(8), pages 743-761, December.

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