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National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants

Wehrfritz, Martin ; Haller, Axel


International comparability of financial statements under IFRS can only be achieved if standards are interpreted and applied consistently across countries. However, the different institutional and cultural environments of various countries in which companies operate and in which individuals make accounting decisions suggest that application of IFRS may differ. Building on previous studies that ...


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