We present a description of two different accounting regimes that govern reporting practice in most developed countries. 'One-book' countries, e.g. Germany, use their tax books as the basis for financ

NBER1994-03-01 更新50

IFRS AND INDIAN GAAP: A COMPARATIVE STUDY

会计准则比较

财务报告影响

When a new accounting standard adopt by a country for its own domestic companies for reporting their financial statement, it may be impact on the quantitative as well as qualitative attributes of fina

NIAID Data Ecosystem10

Treatment of China, the US, and IASB policies on subsequent measurement of goodwill.

会计准则比较

商誉会计处理

Treatment of China, the US, and IASB policies on subsequent measurement of goodwill.

Figshare2023-08-24 更新00