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About this product
- DescriptionThe 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 ecomies 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.
- Author BiographyChristian Reisloh, born in Hamburg in 1981, studied Business Administration at the Catholic University of Eichstatt-Ingolstadt and the University of Barcelona from 2001 to 2006. He worked as a consultant for a Big Four audit firm from 2006 to 2010. In 2011 the author received his doctorate from the University of Munster.
- Author(s)Christian Reisloh
- PublisherPeter Lang GmbH
- Date of Publication18/08/2011
- SubjectBusiness, Accounting & Vocational: Textbooks & Study Guides
- Series TitleMunsteraner Schriften Zur Internationalen Unternehmensrechnung
- Series Part/Volume Number4
- Place of PublicationFrankfurt am Main
- Country of PublicationGermany
- First Published2011
- ImprintPeter Lang GmbH
- Content Note99, fig. and tables
- Weight650 g
- Width148 mm
- Height210 mm
- Edition Statement1st New edition
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