Evamaria Kuntner

University of Innsbruck

Universitätsstraße 15

Innsbruck, Innsbruck 6020

Austria

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Scholarly Papers (1)

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The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany

Accounting in Europe, 14 (2017) 1, pp. 13-28, doi: 10.1080/17449480.2017.1298139
Number of pages: 25 Posted: 08 Mar 2017 Last Revised: 18 Apr 2019
University of Bayreuth, University of Innsbruck, University of Innsbruck and Heinrich Heine University Düsseldorf
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Abstract:

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Internationalisation; Harmonization; Accounting Traditions; Contracting; Germany; Austria; IFRS; EU Accounting Directive 2013/34/EU