Applicaton of selected IFRS accounting and valuation options: A cross-country and cross-sector study

Master's Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1.5, University of Applied Sciences Fulda, language: English, abstract: In recent years, the applicable accounting standards for companies changed considerably. Until the 1990s, the development of accounting standards was mainly a national responsibility. In consequence, the standards were influenced by national factors. Therefore, there was much divergence among domestic accounting standards...