Issues affecting the development of an international accounting standard on financial instruments (original) (raw)
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Accounting for financial instruments: A comparison of European companies' practices with IAS 32 and IAS 39
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Harmonised Accounting Standards Lead to Harmonised Accounting Practices ? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries
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International Financial Accounting Principles
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The Globalization of Accounting Standards (special issue, 2005)
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Harmonization of Accounting Standards through Internationalization
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What should be the nature and role of a revised Conceptual Framework for International Accounting Standards?
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Contested rules and shifting boundaries: International standard-setting in accounting
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The Evolution of the Standards of International Accounting and Auditing
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Political Consensus Through Setting International Accounting Standards Case of Ias 22
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