Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism
Year of publication: |
2013
|
---|---|
Authors: | Barker, Richard ; McGeachin, Anne |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 43.2013, 6, p. 579-604
|
Subject: | conceptual framework | conservatism | IFRS | liabilities | measurement | recognition | Rechnungswesen | Accounting | Haftung | Liability | Messung | Measurement |
-
Coetsee, Daniƫl, (2021)
-
An analysis of concepts and evidence on the question of whether IFRS should be conservative
Barker, Richard, (2015)
-
Accounting treatment of biological assets for agricultural companies in Jember and Bondowoso
Widiyanti, Novi Wulandari, (2018)
- More ...
-
Barker, Richard, (2013)
-
Barker, Richard, (2013)
-
Barker, Richard, (2013)
- More ...