Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European Financial and Accounting Journal 12 (2017) 3, pp. 33-52
National standard setters and external accounting observers continue to express concerns over a principles-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy for electronic filings for Foreign Private Issuers by...
