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Företagsekonomi: allmänt
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Contrary to their increasingly important role in the global economy, little is known so far about the financial reporting practices in emerging economies. This study therefore …
Fair value accounting is viewed as a major feature of IFRS and several standards either require assets to be measured at fair value or at least provide an option to fair value …
As most acquisitions destroy shareholder value, this study examines the effect of synergy and goodwill controlling on acquisition success. Based on a sample of German, Austrian, …
The 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 …
The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting …
Cost accounting in Anglophone countries is in general less detailed than German cost accounting. Such cross-national differences imply a tension for Anglophone multinationals …