A commentary on accounting standards and the disclosure problem : exploring a way forward
Hamilton Elkins, Gary Entwistle
| Year of publication: |
2018
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|---|---|
| Authors: | Elkins, Hamilton ; Entwistle, Gary |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 33.2018, p. 79-89
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| Subject: | Disclosure problem | Standard setting | Enhancing qualitative characteristics | Conceptual framework | Note disclosure | IAS 1 | Capital structure | Unternehmenspublizität | Corporate disclosure | IFRS | Bilanzierungsgrundsätze | Accounting standards | Kapitalstruktur | Standardisierung | Standardization | Auskunftspflicht | Disclosure regulation |