An analysis of concepts and evidence on the question of whether IFRS should be conservative
Richard Barker and Anne McGeachin
| Year of publication: |
2015
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|---|---|
| Authors: | Barker, Richard ; McGeachin, Anne |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 51.2015, 2, p. 169-207
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| Subject: | Conservatism | IFRS | Conceptual Framework | Recognition | Measurement | Contracting | Theorie | Theory | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011296080