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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. 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.
    2. Dirk Simons, 2002. "Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 54(8), pages 743-761, December.
    3. repec:idb:brikps:197 is not listed on IDEAS
    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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