-
2
-
-
84992993290
-
Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries
-
Aisbitt, S., 2001. Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries. European Accounting Review, 10 (1): 51–72.
-
(2001)
European Accounting Review
, vol.10
, Issue.1
, pp. 51-72
-
-
Aisbitt, S.1
-
3
-
-
0001977293
-
A European true and fair view?
-
Alexander, D., 1993. A European true and fair view?. European Accounting Review, 2 (1): 59–80.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
, pp. 59-80
-
-
Alexander, D.1
-
5
-
-
33745049531
-
True and fair view: a European perspective
-
Arden, J., 1997. True and fair view: a European perspective. European Accounting Review, 6 (4): 675–679.
-
(1997)
European Accounting Review
, vol.6
, Issue.4
, pp. 675-679
-
-
Arden, J.1
-
7
-
-
0003635292
-
-
on the Internet as per 21.7.2001
-
Bank for International Settlements. 2001. The new Basel capital accord, on the Internet as per 21.7.2001www.bis.org/publ/bcbsca.htm
-
(2001)
The new Basel capital accord
-
-
-
8
-
-
85044216479
-
Internationalisierung der Unternehmenspublizität als Folge globaler Unternehmenstätigkeit
-
Haller A., Raffournier B., Walton P., (eds), Stuttgart: Schäffer Poeschel Verlag, and, In, Edited by
-
Bay, W., and Bruns, H.-G., 2000. “ Internationalisierung der Unternehmenspublizität als Folge globaler Unternehmenstätigkeit ”. In Unternehmenspublizität im internationalen Wettbewerb, Edited by: Haller, A., Raffournier, B., and Walton, P., 709–754. Stuttgart: Schäffer Poeschel Verlag.
-
(2000)
Unternehmenspublizität im internationalen Wettbewerb
, pp. 709-754
-
-
Bay, W.1
Bruns, H.-G.2
-
9
-
-
0002503595
-
Foreign stock listings: benefits, costs, and the accounting policy dilemma
-
Biddle, G. C., and Saudagaran, S. M., 1991. Foreign stock listings: benefits, costs, and the accounting policy dilemma. Accounting Horizons, 5 (3): 69–80.
-
(1991)
Accounting Horizons
, vol.5
, Issue.3
, pp. 69-80
-
-
Biddle, G.C.1
Saudagaran, S.M.2
-
10
-
-
0013205980
-
What is the future of mutual recognition of financial statements and is comparability really necessary?
-
Biener, H., 1994. What is the future of mutual recognition of financial statements and is comparability really necessary?. European Accounting Review, 3 (3): 335–342.
-
(1994)
European Accounting Review
, vol.3
, Issue.3
, pp. 335-342
-
-
Biener, H.1
-
11
-
-
34548696304
-
Debating Spanish audit legislation: the audit law of 1988
-
Bougen, P. D., and Vazquez, D., 1997. Debating Spanish audit legislation: the audit law of 1988. European Accounting Review, 6 (1): 1–17.
-
(1997)
European Accounting Review
, vol.6
, Issue.1
, pp. 1-17
-
-
Bougen, P.D.1
Vazquez, D.2
-
12
-
-
33645091354
-
Accounting and business economics traditions in the Netherland
-
Bouma, J. L., and Feenstra, D. W., 1997. Accounting and business economics traditions in the Netherland. European Accounting Review, 6 (2): 175–197.
-
(1997)
European Accounting Review
, vol.6
, Issue.2
, pp. 175-197
-
-
Bouma, J.L.1
Feenstra, D.W.2
-
13
-
-
84954683045
-
Commentary on the article by David Alexander “A European true and fair view
-
Burlaud, A., 1993. Commentary on the article by David Alexander “A European true and fair view. European Accounting Review, 2 (1): 95–98.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
, pp. 95-98
-
-
Burlaud, A.1
-
14
-
-
29244456585
-
Accounting and business economics tradition in Germany
-
Busse von Colbe, W., 1996. Accounting and business economics tradition in Germany. European Accounting Review, 5 (3): 413–434.
-
(1996)
European Accounting Review
, vol.5
, Issue.3
, pp. 413-434
-
-
Busse von Colbe, W.1
-
15
-
-
34249102353
-
What is the future of mutual recognition of financial statements and is comparability really necessary?
-
Cairns, D., 1994. What is the future of mutual recognition of financial statements and is comparability really necessary?. European Accounting Review, 3 (3): 343–352.
-
(1994)
European Accounting Review
, vol.3
, Issue.3
, pp. 343-352
-
-
Cairns, D.1
-
16
-
-
85044214430
-
The future shape of harmonization: a reply
-
Cairns, D., 1997. The future shape of harmonization: a reply. European Accounting Review, 6 (3): 305–348.
-
(1997)
European Accounting Review
, vol.6
, Issue.3
, pp. 305-348
-
-
Cairns, D.1
-
17
-
-
8744302321
-
Evaluating the statistical signi? cance of de facto accounting harmonization: a study of European global player
-
Canibano, L., and Mora, A., 2000. Evaluating the statistical signi? cance of de facto accounting harmonization: a study of European global player. European Accounting Review, 9 (3): 349–369.
-
(2000)
European Accounting Review
, vol.9
, Issue.3
, pp. 349-369
-
-
Canibano, L.1
Mora, A.2
-
18
-
-
82955182662
-
The Spanish Plan General de Contabilidad–agent of development and innovation?
-
Chauveau, B., 1995. The Spanish Plan General de Contabilidad–agent of development and innovation?. European Accounting Review, 4 (1): 125–138.
-
(1995)
European Accounting Review
, vol.4
, Issue.1
, pp. 125-138
-
-
Chauveau, B.1
-
19
-
-
75249091814
-
The French notion of the image fidèle: the power of word
-
Colasse, B., 1997. The French notion of the image fidèle: the power of word. European Accounting Review, 6 (4): 681–691.
-
(1997)
European Accounting Review
, vol.6
, Issue.4
, pp. 681-691
-
-
Colasse, B.1
-
20
-
-
84867276408
-
Accounting harmonization: a new strategy vis-à-vis international harmonization
-
Brussels
-
Commission of the European Communities. 1995. Accounting harmonization: a new strategy vis-à-vis international harmonization. COM, 95 (508) Brussels
-
(1995)
COM
, vol.95
, Issue.508
-
-
-
21
-
-
85044194529
-
Financial services: building a framework for action
-
28 October
-
Commission of the European Communities. 1998a. Financial services: building a framework for action. Brussels, 28 October
-
(1998)
Brussels
-
-
-
28
-
-
60849130927
-
Requirement for a true and fair view–a UK standard-setter's perspective
-
Cook, A., 1997. Requirement for a true and fair view–a UK standard-setter's perspective. European Accounting Review, 6 (4): 693–704.
-
(1997)
European Accounting Review
, vol.6
, Issue.4
, pp. 693-704
-
-
Cook, A.1
-
29
-
-
84911146610
-
Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies
-
25 July, Brussels
-
Council of the EC. 1978. Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies. Document 378L0660, Official Journal L 222, 14/08/1978, 25 July: 0011–0031. Brussels
-
(1978)
Document 378L0660, Official Journal L 222, 14/08/1978
, pp. 0011-0031
-
-
-
30
-
-
85044196826
-
Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated account
-
13 June, Brussels
-
Council of the EC. 1983. Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated account. Document 383L0349, Official Journal L 193, 18/07/1983, 13 June: 0001–0017. Brussels
-
(1983)
Document 383L0349, Official Journal L 193, 18/07/1983
, pp. 0001-0017
-
-
-
31
-
-
85044195571
-
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institution
-
8 December, Brussels
-
Council of the EC. 1986. Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institution. Document 386L0635, Official Journal L 372, 31/12/1986, 8 December: 0001–0017. Brussels
-
(1986)
Document 386L0635, Official Journal L 372, 31/12/1986
, pp. 0001-0017
-
-
-
32
-
-
85044245498
-
Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus
-
8 November, Brussels
-
Council of the EC. 1990a. Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus. Document 390L0604, Official Journal L 317, 16/11/1990, 8 November: 0057–0059. Brussels
-
(1990)
Document 390L0604, Official Journal L 317, 16/11/1990
, pp. 0057-0059
-
-
-
33
-
-
85044229238
-
Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directive
-
8 November, Brussels
-
Council of the EC. 1990b. Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directive. Document 390L0605, Official Journal L 317, 16/11/1990, 8 November: 0060–0062. Brussels
-
(1990)
Document 390L0605, Official Journal L 317, 16/11/1990
, pp. 0060-0062
-
-
-
34
-
-
85018196226
-
Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertaking
-
19 December, Brussels
-
Council of the EC. 1991. Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertaking. Document 391L0674, Official Journal L 374, 31/12/1991, 19 December: 0007–0031. Brussels
-
(1991)
Document 391L0674, Official Journal L 374, 31/12/1991
, pp. 0007-0031
-
-
-
35
-
-
85044186965
-
Directive 2001/65/EC of the European Parliament and of the Council of Amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institution
-
22 May, Brussels
-
European Parliament and Council. 2001. Directive 2001/65/EC of the European Parliament and of the Council of Amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institution. PE-CONS 3624/01–DRS 21–CODEC 354–2000/0043 (COD), 22 May Brussels
-
(2001)
PE-CONS 3624/01–DRS 21–CODEC 354–2000/0043 (COD)
-
-
-
36
-
-
0002479433
-
Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law
-
Evans, L., and Nobes, C., 1996. Some mysteries relating to the prudence principle in the Fourth Directive and in German and British law. European Accounting Review, 5 (2): 361–373.
-
(1996)
European Accounting Review
, vol.5
, Issue.2
, pp. 361-373
-
-
Evans, L.1
Nobes, C.2
-
37
-
-
0009939164
-
-
December., December., Centre for Business Performance and the Institute of Chartered Accountants in England & Wales, and, eds
-
Fearnley, S., Hines, T., McBride, K., and Brandt, R., eds. December. 2000. A Peculiarly British Institution, December., Centre for Business Performance and the Institute of Chartered Accountants in England & Wales.
-
(2000)
A Peculiarly British Institution
-
-
Fearnley, S.1
Hines, T.2
McBride, K.3
Brandt, R.4
-
40
-
-
3843055861
-
-
April, Brussels
-
Fédération des Experts Comptables Européens. 2001. Enforcement mechanisms in Europe, April Brussels
-
(2001)
Enforcement mechanisms in Europe
-
-
-
42
-
-
0002372236
-
The future shape of harmonization: the EU versus the IASC versus the SEC
-
Flower, J., 1997. The future shape of harmonization: the EU versus the IASC versus the SEC. European Accounting Review, 6 (2): 281–303.
-
(1997)
European Accounting Review
, vol.6
, Issue.2
, pp. 281-303
-
-
Flower, J.1
-
43
-
-
69349083964
-
The Spanish accounting framework–some comment
-
Giner, B., 1993. The Spanish accounting framework–some comment. European Accounting Review, 2 (2): 379–386.
-
(1993)
European Accounting Review
, vol.2
, Issue.2
, pp. 379-386
-
-
Giner, B.1
-
44
-
-
0011473765
-
The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe
-
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 (2): 310–323.
-
(1992)
International Journal of Accounting
, vol.27
, Issue.2
, pp. 310-323
-
-
Haller, A.1
-
45
-
-
29244478470
-
International accounting harmonization–American hegemony or mutual recognition with benchmarks? Comments and additional notes from a German perspective
-
Haller, A., 1995. International accounting harmonization–American hegemony or mutual recognition with benchmarks? Comments and additional notes from a German perspective. European Accounting Review, 4 (2): 235–247.
-
(1995)
European Accounting Review
, vol.4
, Issue.2
, pp. 235-247
-
-
Haller, A.1
-
46
-
-
0242619175
-
Intellectual Capital Bericht als Teil des Lagebericht
-
Haller, A., and Dietrich, R., 2001. Intellectual Capital Bericht als Teil des Lagebericht. Der Betrieb, 54 (2): 1045–1052.
-
(2001)
Der Betrieb
, vol.54
, Issue.2
, pp. 1045-1052
-
-
Haller, A.1
Dietrich, R.2
-
47
-
-
0242619175
-
Intellectual Capital Bericht als Teil des Lagebericht
-
Haller, A., and Dietrich, R., 2001. Intellectual Capital Bericht als Teil des Lagebericht. Der Betrieb,
-
(2001)
Der Betrieb
-
-
Haller, A.1
Dietrich, R.2
-
48
-
-
0005754674
-
Unternehmenspublizität im Spannungsfeld nationaler Prägung und internationaler Harmonisierung
-
Haller A., Raffournier B., Walton P., (eds), Stuttgart: Schäffer Poeschel Verlag, and, In, Edited by
-
Haller, A., and Walton, P., 2000. “ Unternehmenspublizität im Spannungsfeld nationaler Prägung und internationaler Harmonisierung ”. In Unternehmenspublizität im internationalen Wettbewerb, Edited by: Haller, A., Raffournier, B., and Walton, P., 4–72. Stuttgart: Schäffer Poeschel Verlag.
-
(2000)
Unternehmenspublizität im internationalen Wettbewerb
, pp. 4-72
-
-
Haller, A.1
Walton, P.2
-
49
-
-
0005740853
-
Das britische Financial Reporting R eview Panel–ein Vorbild für ein deutsches Enforcement–Gremium?
-
Haller, A., Eierle, B., and Evans, E., 2001. Das britische Financial Reporting R eview Panel–ein Vorbild für ein deutsches Enforcement–Gremium?. Betriebs-Berater, 56 (33): 1673–1680.
-
(2001)
Betriebs-Berater
, vol.56
, Issue.33
, pp. 1673-1680
-
-
Haller, A.1
Eierle, B.2
Evans, E.3
-
50
-
-
28344452608
-
-
Stuttgart: Schäffer Poeschel Verlag, and
-
Haller, A., Raffournier, B., and Walton, P., 2000. Unternehmenspublizität im internationalen Wettbewerb, Stuttgart: Schäffer Poeschel Verlag.
-
(2000)
Unternehmenspublizität im internationalen Wettbewerb
-
-
Haller, A.1
Raffournier, B.2
Walton, P.3
-
51
-
-
84893933731
-
What is the role of Europe in an increasingly harmonized world?
-
Harding, F., 2000. What is the role of Europe in an increasingly harmonized world?. European Accounting Review, 9 (4): 593–601.
-
(2000)
European Accounting Review
, vol.9
, Issue.4
, pp. 593-601
-
-
Harding, F.1
-
52
-
-
0007008997
-
International accounting harmonization–American hegemony or mutual recognition with benchmarks?
-
Hoarau, C., 1995. International accounting harmonization–American hegemony or mutual recognition with benchmarks?. European Accounting Review, 4 (2): 217–233.
-
(1995)
European Accounting Review
, vol.4
, Issue.2
, pp. 217-233
-
-
Hoarau, C.1
-
53
-
-
84946827550
-
Some reflections on “The harmonization of accounting within the EU
-
Hopwood, A. G., 1994. Some reflections on “The harmonization of accounting within the EU. European Accounting Review, 3 (2): 241–253.
-
(1994)
European Accounting Review
, vol.3
, Issue.2
, pp. 241-253
-
-
Hopwood, A.G.1
-
54
-
-
85044223467
-
-
on the Internet as per 21.7.2001
-
IASB. 2001. Use of IAS around the world, on the Internet as per 21.7.2001www.iasb.org.uk
-
(2001)
Use of IAS around the world
-
-
-
57
-
-
0010105512
-
Accounting and business economics traditions in Sweden–a pragmatic view
-
Jönsson, S., 1996. Accounting and business economics traditions in Sweden–a pragmatic view. European Accounting Review, 5 (3): 435–448.
-
(1996)
European Accounting Review
, vol.5
, Issue.3
, pp. 435-448
-
-
Jönsson, S.1
-
58
-
-
77958452431
-
Financial accounting and reporting in Finland
-
Kettunen, P., 1993. Financial accounting and reporting in Finland. European Accounting Review, 2 (3): 592–602.
-
(1993)
European Accounting Review
, vol.2
, Issue.3
, pp. 592-602
-
-
Kettunen, P.1
-
59
-
-
4243681755
-
Internationalisierung der deutschen Konzernrechnungslegung aus Sicht deutscher Mutterunternehmen–Ergebnisse einer empirischen Studie zur Anwendung und zur Folgeregelung von 292a HGB
-
Krawitz, N., Albrecht, C., and Büttgen, D., 2000. “ Internationalisierung der deutschen Konzernrechnungslegung aus Sicht deutscher Mutterunternehmen–Ergebnisse einer empirischen Studie zur Anwendung und zur Folgeregelung von 292a HGB ”. In Die Wirtschaftsprüfung 541–556.
-
(2000)
Die Wirtschaftsprüfung
, pp. 541-556
-
-
Krawitz, N.1
Albrecht, C.2
Büttgen, D.3
-
60
-
-
84993033791
-
The Spanish accounting system and international accounting harmonization
-
Lainez, J. A., Jarne, J. I., and Callao, S., 1999. The Spanish accounting system and international accounting harmonization. European Accounting Review, 8 (1): 93–113.
-
(1999)
European Accounting Review
, vol.8
, Issue.1
, pp. 93-113
-
-
Lainez, J.A.1
Jarne, J.I.2
Callao, S.3
-
61
-
-
84948502044
-
Internationale Unternehmen brauchen eine globalisierte Rechnungslegung
-
Liener, G., 1992. “ Internationale Unternehmen brauchen eine globalisierte Rechnungslegung ”. In Zeitschrift für Betriebswirtschaft 269–292.
-
(1992)
Zeitschrift für Betriebswirtschaft
, pp. 269-292
-
-
Liener, G.1
-
62
-
-
84857210220
-
Accounting and financial audit harmonization in the European Union
-
Lopez, J. L., 2000. Accounting and financial audit harmonization in the European Union. European Accounting Review, 9 (4): 643–654.
-
(2000)
European Accounting Review
, vol.9
, Issue.4
, pp. 643-654
-
-
Lopez, J.L.1
-
63
-
-
85044244048
-
Finland–individual account
-
Ordelheide D., KPMG, (eds), 2nd edn, New York: KPMG, In, Edited by
-
Majala, R., 2001. “ Finland–individual account ”. In TRANSACC–Transnational Accounting, 2nd edn, Edited by: Ordelheide, D., and KPMG. Vol. 1, 953–991. New York: KPMG.
-
(2001)
TRANSACC–Transnational Accounting
, vol.1
, pp. 953-991
-
-
Majala, R.1
-
64
-
-
85044178620
-
Harmonisierung der Rechnungslegung: bridging the GAAP?
-
Mandler, U., 1996. “ Harmonisierung der Rechnungslegung: bridging the GAAP? ”. In Zeitschrift für Betriebswirtschaft 715–734.
-
(1996)
Zeitschrift für Betriebswirtschaft
, pp. 715-734
-
-
Mandler, U.1
-
66
-
-
84856593462
-
Accounting and Business Economics in Spain
-
Montesinos, V., 1998. Accounting and Business Economics in Spain. European Accounting Review, 7 (3): 357–380.
-
(1998)
European Accounting Review
, vol.7
, Issue.3
, pp. 357-380
-
-
Montesinos, V.1
-
67
-
-
84873643303
-
The early adoption of consolidated accounting in Spain
-
Mora, A., and Rees, W., 1998. The early adoption of consolidated accounting in Spain. European Accounting Review, 7 (4): 675–696.
-
(1998)
European Accounting Review
, vol.7
, Issue.4
, pp. 675-696
-
-
Mora, A.1
Rees, W.2
-
68
-
-
3843133105
-
Financial reporting enforcement mechanisms as an element of corporate governance in Germany and reflections on their further development
-
Naumann, K. P., 2000. Financial reporting enforcement mechanisms as an element of corporate governance in Germany and reflections on their further development. European Accounting Review, 9 (4): 655–672.
-
(2000)
European Accounting Review
, vol.9
, Issue.4
, pp. 655-672
-
-
Naumann, K.P.1
-
70
-
-
85044245055
-
Zur Harmonisierung der Rechnungslegung in der EG
-
Niehus, R. J., 1987. “ Zur Harmonisierung der Rechnungslegung in der EG ”. In Die Wirtschaftsprüfung 248–252.
-
(1987)
Die Wirtschaftsprüfung
, pp. 248-252
-
-
Niehus, R.J.1
-
71
-
-
85044215349
-
Auch für Einzelabschlüsse gelten grundsätzlich die IAS?’ Ein Beitrag zu den (möglichen) Grenzen einer “Internationalisierung” der Rechnungslegung im Einzelabschluss –
-
Niehus, R. J., 2001. “ Auch für Einzelabschlüsse gelten grundsätzlich die IAS?’ Ein Beitrag zu den (möglichen) Grenzen einer “Internationalisierung” der Rechnungslegung im Einzelabschluss–”. In Die Wirtschaftsprüfung 737–752.
-
(2001)
Die Wirtschaftsprüfung
, pp. 737-752
-
-
Niehus, R.J.1
-
72
-
-
85044240743
-
IAS set to become European standard
-
March
-
N.N. 2001. IAS set to become European standard. World Accounting Report, 4 (2) March: 3
-
(2001)
World Accounting Report
, vol.4
, Issue.2
, pp. 3
-
-
-
75
-
-
0012223042
-
-
June
-
OECD. 2000. Financial Market Trends, No. 76 June: 23–41.
-
(2000)
Financial Market Trends
, vol.No. 76
, pp. 23-41
-
-
-
76
-
-
84954838857
-
True and fair view–a European and a German perspective
-
Ordelheide, D., 1993. True and fair view–a European and a German perspective. European Accounting Review, 2 (1): 81–90.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
, pp. 81-90
-
-
Ordelheide, D.1
-
77
-
-
33745019196
-
True and fair view–a European and a German perspective II
-
Ordelheide, D., 1996. True and fair view–a European and a German perspective II. European Accounting Review, 5 (3): 495–506.
-
(1996)
European Accounting Review
, vol.5
, Issue.3
, pp. 495-506
-
-
Ordelheide, D.1
-
78
-
-
85044221143
-
-
2nd edn., New York: KPMG, and, eds
-
Ordelheide, D., and KPMG, eds. 2001. TRANSACC–Transnational Accounting, 2nd edn., Vols 1–3, New York: KPMG.
-
(2001)
TRANSACC–Transnational Accounting
, vol.55
-
-
Ordelheide, D.1
-
79
-
-
85044227121
-
International Accounting Standards in Europa–2005 oder heute?
-
PwC Deutsche Revision. 2000. International Accounting Standards in Europa–2005 oder heute?. Frankfurt am Main: PwC Deutsche Revision,
-
(2000)
Frankfurt am Main: PwC Deutsche Revision
-
-
-
80
-
-
77951519507
-
Reforming Finnish accounting legislation
-
Räty, P., 1992. Reforming Finnish accounting legislation. European Accounting Review, 1 (2): 413–420.
-
(1992)
European Accounting Review
, vol.1
, Issue.2
, pp. 413-420
-
-
Räty, P.1
-
81
-
-
85044180427
-
Beschlußempfehlung und Bericht des Rechtsausschusses (6. Ausschuß) zu dem Gesetzentwurf der Bundesregierung–Drucksache 13/7141–Entwurf eines Gesetzes zur Verbesserung der Wettbewerbsfähigkeit deutscher Konzerne an internationalen Kapitalmärkten und zur Erleichterung der Aufnahme von Gesellschafterdarlehen (Kapitalaufnahme-erleich terungsgesetz–KapAEG)
-
13/9909 as per 12.2.1998
-
Rechtsausschuß des Bundestages. 1998. Beschlußempfehlung und Bericht des Rechtsausschusses (6. Ausschuß) zu dem Gesetzentwurf der Bundesregierung–Drucksache 13/7141–Entwurf eines Gesetzes zur Verbesserung der Wettbewerbsfähigkeit deutscher Konzerne an internationalen Kapitalmärkten und zur Erleichterung der Aufnahme von Gesellschafterdarlehen (Kapitalaufnahme-erleich terungsgesetz–KapAEG). Deutscher Bundestag: Drucksache, 13/9909 as per 12.2.1998
-
(1998)
Deutscher Bundestag: Drucksache
-
-
-
82
-
-
84921596499
-
Standard setting in Sweden–a new regime
-
Rundfelt, R., 1993. Standard setting in Sweden–a new regime. European Accounting Review, 2 (3): 585–591.
-
(1993)
European Accounting Review
, vol.2
, Issue.3
, pp. 585-591
-
-
Rundfelt, R.1
-
83
-
-
84949335184
-
Setting accounting standards in the Netherland
-
Schoonderbeek, J. W., 1994. Setting accounting standards in the Netherland. European Accounting Review, 3 (1): 132–142.
-
(1994)
European Accounting Review
, vol.3
, Issue.1
, pp. 132-142
-
-
Schoonderbeek, J.W.1
-
84
-
-
84896348891
-
What is the future of mutual recognition of financial statements and is comparability really necessary?
-
Schuetze, W. P., 1994. What is the future of mutual recognition of financial statements and is comparability really necessary?. European Accounting Review, 3 (2): 330–334.
-
(1994)
European Accounting Review
, vol.3
, Issue.2
, pp. 330-334
-
-
Schuetze, W.P.1
-
85
-
-
0005697561
-
-
on the Internet as per 31.8.2001
-
Securities and Exchange Commission. 2000. SEC concept release: International Accounting Standard, on the Internet as per 31.8.2001http://www.sec.gov/rules/concept/34-42430.htm
-
(2000)
SEC concept release: International Accounting Standard
-
-
-
86
-
-
24544479783
-
Internationale Bilanzierungspraxis in Deutschland–Ergebnisse einer empirischen Untersuchung der Unternehmen des DAX und MDAX sowie des Neuen Marktes –
-
Spanheimer, J., and Koch, C., 2000. “ Internationale Bilanzierungspraxis in Deutschland–Ergebnisse einer empirischen Untersuchung der Unternehmen des DAX und MDAX sowie des Neuen Marktes–”. In Die Wirtschaftsprüfung 301–310.
-
(2000)
Die Wirtschaftsprüfung
, pp. 301-310
-
-
Spanheimer, J.1
Koch, C.2
-
87
-
-
75249104713
-
True and fair view: a UK auditor's perspective
-
Stacy, G., 1997. True and fair view: a UK auditor's perspective. European Accounting Review, 6 (4): 705–709.
-
(1997)
European Accounting Review
, vol.6
, Issue.4
, pp. 705-709
-
-
Stacy, G.1
-
88
-
-
0041712993
-
The harmonization of accounting within the EU–problems, perspectives and strategie
-
Thorell, P., and Whittington, G., 1994. The harmonization of accounting within the EU–problems, perspectives and strategie. European Accounting Review, 3 (2): 215–239.
-
(1994)
European Accounting Review
, vol.3
, Issue.2
, pp. 215-239
-
-
Thorell, P.1
Whittington, G.2
-
89
-
-
0001977905
-
Developments in the structure of financial reporting regulation in the United Kingdom
-
Turley, S., 1992. Developments in the structure of financial reporting regulation in the United Kingdom. European Accounting Review, 1 (1): 106–122.
-
(1992)
European Accounting Review
, vol.1
, Issue.1
, pp. 106-122
-
-
Turley, S.1
-
91
-
-
77952713076
-
Regulating auditor independence
-
Van der Plaats, E., 2000. Regulating auditor independence. European Accounting Review, 9 (4): 625–638.
-
(2000)
European Accounting Review
, vol.9
, Issue.4
, pp. 625-638
-
-
Van der Plaats, E.1
-
93
-
-
0010719293
-
Harmonization of accounting standards–a view from the European community
-
Van Hulle, K., 1992. Harmonization of accounting standards–a view from the European community. European Accounting Review, 1 (1): 161–172.
-
(1992)
European Accounting Review
, vol.1
, Issue.1
, pp. 161-172
-
-
Van Hulle, K.1
-
94
-
-
84954645437
-
Truth and untruth about true and fair: a commentary on “A European true and fair view” comment
-
Van Hulle, K., 1993. Truth and untruth about true and fair: a commentary on “A European true and fair view” comment. European Accounting Review, 2 (1): 99–104.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
, pp. 99-104
-
-
Van Hulle, K.1
-
95
-
-
2942576971
-
The true and fair view override in the European Accounting Directive
-
Van Hulle, K., 1997. The true and fair view override in the European Accounting Directive. European Accounting Review, 6 (4): 711–720.
-
(1997)
European Accounting Review
, vol.6
, Issue.4
, pp. 711-720
-
-
Van Hulle, K.1
-
96
-
-
0005667512
-
Die Zukunft der europäischen Rechnungslegung im Rahmen einer sich ändernden internationalen Rechnungslegung
-
Van Hulle, K., 1998. “ Die Zukunft der europäischen Rechnungslegung im Rahmen einer sich ändernden internationalen Rechnungslegung ”. In Die Wirtschaftsprüfung 138–153.
-
(1998)
Die Wirtschaftsprüfung
, pp. 138-153
-
-
Van Hulle, K.1
-
97
-
-
33751543818
-
Accounting and business economics traditions in Italy
-
Viganò, E., 1998. Accounting and business economics traditions in Italy. European Accounting Review, 7 (2): 381–403.
-
(1998)
European Accounting Review
, vol.7
, Issue.2
, pp. 381-403
-
-
Viganò, E.1
-
98
-
-
84954663236
-
A European true and fair view? Introduction: the true and fair view in British accounting
-
Walton, P., 1993. A European true and fair view? Introduction: the true and fair view in British accounting. European Accounting Review, 2 (1): 49–58.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
, pp. 49-58
-
-
Walton, P.1
-
99
-
-
70449131815
-
The true and fair view and the drafting of the Fourth Directive
-
Walton, P., 1997. The true and fair view and the drafting of the Fourth Directive. European Accounting Review, 6 (4): 721–730.
-
(1997)
European Accounting Review
, vol.6
, Issue.4
, pp. 721-730
-
-
Walton, P.1
-
100
-
-
84921303427
-
Accounting change in Italy–fresh start or Gattopardo's revolution?
-
Zambon, S., and Saccon, C., 1993. Accounting change in Italy–fresh start or Gattopardo's revolution?. European Accounting Review, 2 (2): 245–284.
-
(1993)
European Accounting Review
, vol.2
, Issue.2
, pp. 245-284
-
-
Zambon, S.1
Saccon, C.2
-
101
-
-
34648877819
-
Finally, business talks the same language
-
August, and
-
Zarowin, S., and Harding, W. E., 2000. Finally, business talks the same language. Journal of Accountancy, August: 24–30.
-
(2000)
Journal of Accountancy
, pp. 24-30
-
-
Zarowin, S.1
Harding, W.E.2
|