International Accounting Standards and Changes in Accounting Terminology

The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation...

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Bibliographic Details
Main Author: Edelmann, Gerhard
Format: Others
Language:en
Published: Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business 2010
Subjects:
Online Access:http://epub.wu.ac.at/144/1/document.pdf