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从美国会计学会2008年年会看国际上研究IFRS应用的现状和动态 被引量:9

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摘要 本文综述和评价了在美国会计学会2008年年会上发表的关于国际财务报告准则(IFRS)应用的论文,比较和总结它们的发现,从总体上指出了它们存在的不足,目的在于帮助国内学者了解国际上研究IFRS应用的现状,为其提供可借鉴的思路和方法。同时,帮助国内会计实务工作者了解IFRS在他国的实施情况和效果。
作者 肖泽忠
出处 《会计之友》 北大核心 2009年第3期4-6,共3页 Friends of Accounting
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参考文献10

  • 1Alves,P,Brggemann,U,Pope,P.F.Mandatory IFRS Adoption,Information and Market Liquidity Around Earnings Announcements. http://aaahq.org/AM2008 . 2008
  • 2Bae,K,H.Tan,M.Welker.International GAAP differences:The impact on foreign analysts[]..2007
  • 3Byard,D.,Li,Y.,Yu,Y.The Effect of Mandated IFRS Adoption on Analysts’Forecast Errors. http://aaahq.org/AM2008 . 2008
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