Stuebs, Martin T.; Thomas, C. William - In: Research on professional responsibility and ethics in …, (pp. 47-73). 2011
According to the SEC, the proposed roadmap for adopting principles-based International Financial Reporting Standards (IFRS) is still a priority. The adoption of IFRS will ultimately demand greater emphasis on practitioner judgment (Mintz, 2010). This chapter focuses on the need for building the...