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Volumn 5, Issue 2, 1996, Pages 361-373

Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law

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EID: 0002479433     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638189600000021     Document Type: Article
Times cited : (26)

References (27)
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  • 14
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    • Haller, A., 1992. The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe. International Journal of Accounting, 27: 310–323.
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  • 15
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    • Objectives of financial statements'
    • November
    • Hinton, P. R., 1972. Objectives of financial statements'. Accountancy, November
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    • Hinton, P.R.1
  • 16
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    • Fourth Directive.. what's in it for us?
    • July
    • Lafferty, M., 1974. Fourth Directive.. what's in it for us?. Accountancy, July: 30–32.
    • (1974) Accountancy , pp. 30-32
    • Lafferty, M.1
  • 19
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    • The evolution of the harmonising provisions of the 1980 and 1981 Companies Acts'
    • Winter
    • Nobes, C. W., 1983. The evolution of the harmonising provisions of the 1980 and 1981 Companies Acts'. Accounting and Business Research, Winter: 43–53.
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    • Winter
    • Nobes, C. W., 1993. The true and fair view requirement: impact on and of the Fourth Directive. Accounting and Business Research, Winter
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    • True and fair view: a European and a German perspective
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    • Ordelheide, D.1
  • 25
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    • Towards a framework to analyse the impact of culture on accounting
    • Perera, M. H. B., 1989. Towards a framework to analyse the impact of culture on accounting. International Journal of Accounting, 24: 42–56.
    • (1989) International Journal of Accounting , vol.24 , pp. 42-56
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.