Essays about: "Larissa Schrenk"

Found 1 essay containing the words Larissa Schrenk.

  1. 1. Cross-Country Accounting Comparability in Times of Mandatory IFRS Adoption - Do diverging accounting traditions prevail over time?

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Emil Adamsson; Larissa Schrenk; [2018]
    Keywords : cross-country comparability; accounting conservatism; IFRS adoption; accounting traditions;

    Abstract : Historically, one important source of disparity harming comparability of accounting information across countries has been the principle of accounting conservatism. One of the main aims of the EU with the mandatory adoption of IFRS in 2005 was to increase the comparability of financial statement information across its membership countries. READ MORE