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Journal Articles
The development of national and transnational regulation on the scope of consolidation
Available to Purchase
Accounting, Auditing & Accountability Journal (2014) 27 (6): 995–1025.
Published: 31 July 2014
... concentrates on the four countries which have been the main drivers of change (the USA, the UK, Germany and France) and then on the transnational regulations of the EU and International Accounting Standards Board (IASB). This issue is of great topical importance (e.g. the IASB's standard on consolidation...
