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Volumn 14, Issue 1, 2005, Pages 127-153

The adoption of International Accounting Standards in the European Union

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EID: 27744483952     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/0963818042000338022     Document Type: Article
Times cited : (117)

References (23)
  • 1
    • 0002598844 scopus 로고
    • London: ASB, FRS 3
    • Accounting Standards Board (ASB). 1992. Reporting Financial Performance, London: ASB. FRS 3
    • (1992) Reporting Financial Performance
  • 2
    • 1142301773 scopus 로고    scopus 로고
    • London: ASB, FRS 17
    • Accounting Standards Board (ASB). 2000. Retirement Benefits, London: ASB. FRS 17
    • (2000) Retirement Benefits
  • 4
    • 33645207307 scopus 로고    scopus 로고
    • Reporting financial performance
    • Barker, R., 2004. “ Reporting financial performance ”. In Accounting Horizons Vol. June.,
    • (2004) Accounting Horizons , vol.June.
    • Barker, R.1
  • 6
  • 7
    • 0012295195 scopus 로고    scopus 로고
    • Norwalk: FASB, SFAS 130
    • Financial Accounting Standards Board (FASB). 1997. Reporting Comprehensive Income, Norwalk: FASB. SFAS 130
    • (1997) Reporting Comprehensive Income
  • 9
    • 0347892701 scopus 로고    scopus 로고
    • Norwalk: FASB, SFAS 141
    • Financial Accounting Standards Board (FASB). 2001. Business Combinations, Norwalk: FASB. SFAS 141
    • (2001) Business Combinations
  • 11
    • 85044991678 scopus 로고    scopus 로고
    • revised, London: IASB, IAS 36; (The latest versions of IASB pronouncements are listed: items first published before April 2000 were originally published by the International Accounting Standards Committee IASC.)
    • International Accounting Standards Board. revised 2001. Impairment of Assets, London: IASB. IAS 36; (The latest versions of IASB pronouncements are listed: items first published before April 2000 were originally published by the International Accounting Standards Committee IASC.)
    • (2001) Impairment of Assets
  • 12
    • 85044997825 scopus 로고    scopus 로고
    • revised, London: IASB, IAS 1
    • International Accounting Standards Board. revised 2003. Presentation of Accounting Statements, London: IASB. IAS 1
    • (2003) Presentation of Accounting Statements
  • 14
    • 85045015645 scopus 로고    scopus 로고
    • London: IASB, IAS 39; (now superseded by revised IAS 39)
    • International Accounting Standards Board. 2003. Implementation Guidance: Questions and Answers, London: IASB. IAS 39; (now superseded by revised IAS 39)
    • (2003) Implementation Guidance: Questions and Answers
  • 17
    • 85044998891 scopus 로고
    • London: IASC, E40
    • International Accounting Standards Committee (IASC). 1991. Exposure Draft: Financial Instruments, London: IASC. E40
    • (1991) Exposure Draft: Financial Instruments
  • 18
    • 77953940867 scopus 로고
    • London: IASC, E48
    • International Accounting Standards Committee (IASC). 1994. Exposure Draft: Financial Instruments, London: IASC. E48
    • (1994) Exposure Draft: Financial Instruments
  • 22
    • 33747323933 scopus 로고    scopus 로고
    • BDO, Deloitte Touche Tomatsu, Ernst & Young, Grant Thornton and PricewaterhouseCoopers
    • Street, D. L., 2003. GAAP Convergence 2002, BDO, Deloitte Touche Tomatsu, Ernst & Young, Grant Thornton and PricewaterhouseCoopers.
    • (2003) GAAP Convergence 2002
    • Street, D.L.1


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