Empirical Evidence on Country Level
by
Maximilian Saucke
Language: English
Release Date: April 20, 2015
The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international...