The European harmonization of National Accounting Rules : the application of Directive 2013/34/EU in Europe / Alberto Incollingo, Andrea Lionzo, editors.
With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS. This book develops a comparative...
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