International accounting standards: What is convergence and whether there is any likelihood of convergence between the EU and the US?

International accounting standards: What is convergence and whether there is any likelihood of convergence between the EU and the US?

Since the promulgation of the International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB), the IFRS has been adopted as the definitive accounting standard by a number of jurisdictions, most notably within the EU. The most significant country that has not...

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Bibliographic Details
Main Author: Khankishiyev, Vusal
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2016
Online Access:https://eprints.nottingham.ac.uk/36257/

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