Adoption of IFRS in the Netherlands. Impact on value relevance 53 Most important
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Adoption of IFRS in the Netherlands. Impact on value relevance 53 Most importantMasterarbeit aus dem Jahr 2007 im Fachbereich BWL Bank, Brse, Versicherung, , Sprache: Deutsch, Abstract: Listed Dutch firms are required by law to prepare their financial statements in accordance with the International financial Statements (IFRS) since 2005. Before 2005, listed Dutch firms prepared their financial statements using Dutch law, Title 9 of book two of the Dutch Civil Code. It is interesting to investigate the effect of the implementation
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