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International accounting harmonization

Author

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  • Leo van der Tas

Abstract

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Suggested Citation

  • Leo van der Tas, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 255-260.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:2:p:255-260
    DOI: 10.1080/09638189500000015
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    Cited by:

    1. Dirk Simons, 2002. "Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 54(8), pages 743-761, December.
    2. repec:idb:brikps:197 is not listed on IDEAS
    3. 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.
    4. d'Arcy, Anne, 2001. "Accounting classification and the international harmonisation debate -- an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 327-349.

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