Financial statement disaggregation decisions and auditors' tolerance for misstatement
Robert Libby; Timothy J. Brown
| Year of publication: |
2013
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|---|---|
| Authors: | Libby, Robert ; Brown, Timothy J. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 2, p. 641-665
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| Subject: | disaggregation | materiality | IFRS vs US GAAP | statement recognition vs note disclosure | audit guidance | IFRS | Bilanzierungsgrundsätze | Accounting standards | Jahresabschluss | Financial statement | Wirtschaftsprüfung | Financial audit | USA | United States | Unternehmenspublizität | Corporate disclosure |
| 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/10009732822