The role and current status of IFRS in the completion of national accounting rules : evidence from Belgium
Abstract: We study the incorporation of EU Directive 2013/34/EU on financial reporting into Belgian legislation. By analyzing the forces that shape the transposition of this Directive, we examine opportunities and obstacles in the Belgian institutional environment that hinder or stimulate the possibilities for the International Financial Reporting Standards (IFRS) to influence financial reporting by private firms in Belgium. As a result of several national forces, the Belgian legislature did not use all opportunities available to modernize financial reporting for private entities when transpos... Mehr ...
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Dokumenttyp: | acceptedVersion |
Erscheinungsdatum: | 2017 |
Schlagwörter: | Economics |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26599748 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://hdl.handle.net/10067/1431060151162165141 |