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Original Articles

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland

References

  • Achleitner, A.-K. (1995). Latest developments in Swiss regulation of financial reporting. European Accounting Review, 4, 141–154. doi: 10.1080/09638189500000006
  • Berndt, T., Hochreutener, Y., & Vial, J. (2014, January 11). Versuchslabor für Rechnungslegung [Experimental laboratory for accounting]. Finanz und Virtschaft, p. 15.
  • Dumontier, P., & Raffournier, B. (1998). Why firms comply voluntarily with IAS: An empirical analysis with Swiss data. Journal of International Financial Management and Accounting, 9, 216–245. doi: 10.1111/1467-646X.00038
  • Rouiller, N. (2012). Do accounting rules and taxation rules hinder corporate social responsibility? A historical and prospective view from Switzerland: Hidden reserves, transparency and sustainability (Unpublished manuscript). Retrieved from MCE Avocats website: http://www.mcelegal.ch/F/publications.php
  • Swiss Federal Council. (2007). Message concernant la révision du code des obligations [Message concerning the revision of the Code of Obligations]. Retrieved from the Federal Office of Justice website: https://www.admin.ch/opc/fr/federal-gazette/2008/1407.pdf

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