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Volumn 6, Issue 2, 1997, Pages 305-348

The future shape of harmonization: a reply

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EID: 85044214430     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/713764722     Document Type: Article
Times cited : (41)

References (22)
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    • What is the future of mutual recognition of financial statements and is comparability really necessary?
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    • 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
  • 10
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    • Norwalk
    • Financial Accounting Standards Board (FASB). 1997. FAS 128 Earnings Per Share Norwalk
    • (1997) FAS 128 Earnings Per Share
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    • International regulatory initiatives
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  • 13
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    • Hopwood, A.G.1
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    • Worldwide harmonisation in Europe's best interests
    • Nordemann, H., 1989. Worldwide harmonisation in Europe's best interests. IASC News, 18 (3): i–iv.
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  • 19
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    • Schuetze, W., 1994. What is the future of mutual recognition of financial statements and is comparability really necessary?. The European Accounting Review, 3 (3): 330–334.
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    • International Securities Regulation - Coping with the Roshomon Effect
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    • Waitzer, E.J.1


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