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Keywords: institutional logics
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Journal Articles
Journal of International Accounting Research (2018) 17 (2): 103–122.
Published: 01 June 2018
... harmonization IFRS for SMEs institutional logics I've applied the IAS/IFRS only once in my career. And it was really hard to understand and, later on, to apply all the requirements of the international accounting standards … We really need to understand whether this accounting project [the IFRS...
