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The Effects of Accounting Standards – A Comment

Haller, Axel and Nobes, Christopher and Cairns, David and Hjelström, Anja and Moya, Soledad and Page, Michael and Walton, Peter (2012) The Effects of Accounting Standards – A Comment. Accounting in Europe 9 (1-2), pp. 113-125.

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This paper brings together the comments made by the European Accounting Association's Financial Reporting Standards Committee to a discussion paper (DP) issued by European Financial Reporting Advisory Group/UK Accounting Standards Board (ASB). It analyses the content of the DP and then discusses what effects should be considered. It considers that all effects should be evaluated, irrespective of ...


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Item Type:Article
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
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Dewey Decimal Classification:300 Social sciences > 330 Economics
Refereed:Yes, this version has been refereed
Created at the University of Regensburg:Partially
Deposited On:25 Oct 2012 08:06
Last Modified:25 Oct 2012 08:06
Item ID:26559
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