Article in Journal

National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds

Hanno Merkt
Ifo Institute for Economic Research, Munich, 2002

in: CESifo Forum 3 (3), 31 - 32

Keywords: Grundsätze ordnungsmäßiger Buchführung, Bilanztheorie, Globalisierung, GAAP (Generally Accepted Accounting Principles), Accounting theory, Globalization
JEL Classification: F020,M410

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Ifo Institute for Economic Research, Munich, 2002