{"title":"国家的作用和会计透明度——《国际财务报告准则》在发展中国家的实施","authors":"Alexandra Fontes","doi":"10.1080/17449480.2018.1468913","DOIUrl":null,"url":null,"abstract":"Despite the worldwide diffusion of IFRS, several questions regarding the national implementation of IFRS arise. These are necessarily linked to the impact of a range of country-specific factors. Th...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"15 1","pages":"426 - 429"},"PeriodicalIF":4.6000,"publicationDate":"2018-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/17449480.2018.1468913","citationCount":"2","resultStr":"{\"title\":\"The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries\",\"authors\":\"Alexandra Fontes\",\"doi\":\"10.1080/17449480.2018.1468913\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Despite the worldwide diffusion of IFRS, several questions regarding the national implementation of IFRS arise. These are necessarily linked to the impact of a range of country-specific factors. Th...\",\"PeriodicalId\":45647,\"journal\":{\"name\":\"Accounting in Europe\",\"volume\":\"15 1\",\"pages\":\"426 - 429\"},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2018-05-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1080/17449480.2018.1468913\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting in Europe\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/17449480.2018.1468913\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17449480.2018.1468913","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
The Role of the State and Accounting Transparency – IFRS Implementation in Developing Countries
Despite the worldwide diffusion of IFRS, several questions regarding the national implementation of IFRS arise. These are necessarily linked to the impact of a range of country-specific factors. Th...
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