Christopher, Nobes, David Alexander.
International Financial Reporting Standards
[Текст] = Critical perspectives in business and management :
Context, Analysis and Comment. Vol. 3 / Nobes, David Alexander
Christopher. - London and New York : Routledge, 2007. - 491 с. -
ISBN 0-415-38097-9 (set), 0-415-38100-2 (Volume III) :
69714.00 тг.
Кл.слова (ненормированные):
Analysis --
Context --
Financial --
International
Аннотация: International Financial Reporting Standards
(IFRS), and the possibility of global accounting harmonization,
have recently gained enormously in importance, both practically and
from an academic and research perspective. Since 2005, European and
Australian listed enterprises are required to use IFRS for
Consolidated Financial Statements. Other countries - from New
Zealand to China - are actively moving towards these standards. And
now, the IFRS Board and the American Regulatory System are publicly
committed to a convergence programme.
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