<?xml version="1.0" encoding="UTF-8"?>
<xml>
<records>
<record>
  <contributors>
    <authors>
      <author>Callao, S.</author>
      <author>Ferrer, C.</author>
      <author>Jarne, J.I.</author>
      <author>Laínez, J.A.</author>
    </authors>
  </contributors>
  <titles>
    <title>The impact of IFRS on the European Union. Is it related to the accounting tradition of the countries?</title>
    <secondary-title>J. appl. account. res.</secondary-title>
  </titles>
  <doi>10.1108/09675420910963388</doi>
  <pages/>
  <volume/>
  <number/>
  <dates>
    <year>2009</year>
    <pub-dates>
      <date>2009</date>
    </pub-dates>
  </dates>
  <abstract/>
</record>

</records>
</xml>