国家的作用和会计透明度——《国际财务报告准则》在发展中国家的实施

IF 4.6 Q1 BUSINESS, FINANCE
Alexandra Fontes
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引用次数: 2

摘要

尽管国际财务报告准则在世界范围内传播,有关国际财务报告准则的国家实施出现了几个问题。这些必然与一系列具体国家因素的影响有关。Th……
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries
Despite the worldwide diffusion of IFRS, several questions regarding the national implementation of IFRS arise. These are necessarily linked to the impact of a range of country-specific factors. Th...
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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