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International accounting harmonization

Author

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  • Christopher Nobes

Abstract

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Suggested Citation

  • Christopher Nobes, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 249-254.
  • Handle: RePEc:taf:euract:v:4:y:1995:i:2:p:249-254
    DOI: 10.1080/09638189500000014
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    Citations

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    Cited by:

    1. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Bruno Dallago, 2002. "The Organizational Effect of the Economic System," Journal of Economic Issues, Taylor & Francis Journals, vol. 36(4), pages 953-979, December.
    3. Yves Levant & Marc Nikitin, 2011. "Les comptabilités financière et de gestion peuvent elles être totalement intégrées ?," Post-Print hal-00650547, HAL.
    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.
    5. 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.

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