Isomorphism and resistance in implementing IFRS 10 and IFRS 12
Warren Maroun, Wayne van Zijl (University of the Witwatersrand, School of Accountancy, Johannesburg, South Africa)
| Year of publication: |
June 2016
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|---|---|
| Authors: | Maroun, Warren ; Van Zijl, Wayne |
| Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 48.2016, 2, p. 220-239
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| Subject: | Consolidations | International Financial Reporting Standards | Isomorphism | Logic of resistance | Financial reporting | IFRS | Bilanzierungsgrundsätze | Accounting standards | Institutionenökonomik | Institutional economics | Einführung | Implementation |