Influence of National Culture on IFRS Practice : An Empirical Study in France, Germany and the United Kingdom
New
Book Details
Format
Hardback or Cased Book
ISBN-10
3631620527
ISBN-13
9783631620526
Edition
New
Publisher
Peter Lang AG
Imprint
Peter Lang AG
Country of Manufacture
DE
Country of Publication
GB
Publication Date
Aug 18th, 2011
Print length
400 Pages
Weight
660 grams
Dimensions
15.40 x 21.50 x 3.20 cms
Product Classification:
Accounting: study & revision guidesBusiness studies: generalBudgeting & financial management
Ksh 14,200.00
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The adoption of IFRS for group accounts of capital market oriented EU companies in 2005 was a milestone in European and international accounting harmonization. This title investigates IFRS measurement and disclosure practices in the leading EU economies of France, Germany and the UK.
The adoption of IFRS for group accounts of capital market oriented EU companies in 2005 was a milestone in European and international accounting harmonization. The benefits of a harmonized EU capital market, however, might be jeopardized by the inconsistent application of IFRS due to remaining national peculiarities. This study investigates IFRS measurement and disclosure practices in the leading EU economies of France, Germany and the UK. The empirical results show that differences in IFRS application are associated with national cultural differences. The findings of the study lead to several implications for IFRS accounting research and practice.
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