Search
Now showing items 1-2 of 2
The adoption of IFRS in the UK.
(Lund University, 2008)
There are two approaches which investors can exercise when using accounting
information are commonly discussed, either to the use of financial reporting to value
the company or the use of financial reporting to assess ...
The Development of Accounting Quality of IAS and IFRS Over Time: the case of Germany.
(American Accounting Association, 2008)
We examine the characteristics of accounting amounts using a sample of German
companies reporting under IAS during 2000-2002 (IAS period), and IFRS during 2003-
2004 (IFRSvoluntary period) and 2005-2006 (IFRSmandatory ...