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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
国际财务报告准则 IFRS 会计信息质量 经济后果
2009/9/21
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。
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Regulatory systems IFRS Due process
2010/10/20
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
True and Fair View in the Czech Republic: IFRS or Czech GAAP?
Financial Reporting European Union IFRS Czech GAAP
2010/10/20
The globalization and the expansion of markets, as well as the general progress in the technologies available have brought new problems to the compilation of financial reports and to the ascertainment...