TY - CHAP AU - Vidal Garcia, Javier AU - Vidal, Marta A4 - Ojo, M. PY - 2016 DO - 10.4018/978-1-5225-0305-7.ch004 SN - 978-1-5225-0306-4 UR - https://hdl.handle.net/20.500.14352/113848 AB - IFRS refers to International Financial Reporting Standards, which are the guidelines that provide the framework for accounting works. The principles are also known as the International Accounting Standards (IAS). This global financial concept was... LA - eng M2 - 31 PB - IGI Global Publications TI - IFRS harmonization and foreign direct investment TY - book part ER -