IASB Standards adoption: value relevance and the influence of country-specific factors
本文档由 englishpapers 分享于2010-10-28 21:03
With the rule 1606/2002 of the Commission of European, European listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after <br />2005. IASB standards adoption is expected to have a particularly profound effect on the financial statements of firms. However, most political and eco..
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