Article in Journal
National accounting rules in a globalised world (Pro and contra) ; pro - should the world embrace a single set of accounting standards?
Robert Litan
Ifo Institute for Economic Research, Munich, 2002
in: CESifo Forum 3 (3), 29 - 30
Ifo Institute for Economic Research, Munich, 2002
in: CESifo Forum 3 (3), 29 - 30
Keywords: Grundsätze ordnungsmäßiger Buchführung, Bilanztheorie, Globalisierung, GAAP (Generally Accepted Accounting Principles), Accounting theory, Globalization
JEL Classification: F020,M410
Included in
CESifo Forum 3/2002 (Autumn)
Ifo Institute for Economic Research, Munich, 2002