Do Harmonised Accounting Standards Lead to Harmonised Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries
Article first published online: 28 AUG 2008
© 2008 CPA Australia
Australian Accounting Review
Volume 18, Issue 3, pages 224–236, September 2008
How to Cite
Morais, A. I. and Fialho, A. (2008), Do Harmonised Accounting Standards Lead to Harmonised Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries. Australian Accounting Review, 18: 224–236. doi: 10.1111/j.1835-2561.2008.0027.x
- Issue published online: 28 AUG 2008
- Article first published online: 28 AUG 2008
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