Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism
Richard Barker and Anne McGeachin
| Year of publication: |
2013
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| 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
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| Subject: | conceptual framework | conservatism | IFRS | liabilities | measurement | recognition | Haftung | Liability | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Konservatismus | Conservatism | Bilanzierungsgrundsätze | Accounting standards | Bilanzielle Bewertung | Accounting valuation | Messung | Measurement |
| Extent: | graph. Darst. |
|---|---|
| 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/10010230166