Discipline and punish : exploring the application of IFRS 10 and IFRS 12
Wayne van Zijl, Warren Maroun
| Year of publication: |
May 2017
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|---|---|
| Authors: | Van Zijl, Wayne ; Maroun, Warren |
| Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - Amsterdam : Elsevier, ISSN 1045-2354, ZDB-ID 1022791-X. - Vol. 44.2017, p. 42-58
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| Subject: | Consolidation accounting | Financial crisis | Financial reporting | International Financial Reporting Standards | IFRS 10 and IFRS 12 | Legitimacy | Panopticism | IFRS | Finanzkrise | Rechnungswesen | Accounting |