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The Effects of Accounting Standards – A Comment

Haller, Axel and Nobes, Christopher and Cairns, David and Hjelström, Anja and Moya, Soledad and Page, Michael and Walton, Peter (2012) The Effects of Accounting Standards – A Comment. Accounting in Europe 9 (1-2), pp. 113-125.

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Abstract

This paper brings together the comments made by the European Accounting Association's Financial Reporting Standards Committee to a discussion paper (DP) issued by European Financial Reporting Advisory Group/UK Accounting Standards Board (ASB). It analyses the content of the DP and then discusses what effects should be considered. It considers that all effects should be evaluated, irrespective of ...

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Item Type:Article
Date:2012
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
Identification Number:
ValueType
10.1080/17449480.2012.720870DOI
Subjects:300 Social sciences > 330 Economics
Status:Published
Refereed:Yes, this version has been refereed
Created at the University of Regensburg:Partially
Owner: Sonja Amann
Deposited On:25 Oct 2012 08:06
Last Modified:25 Oct 2012 08:06
Item ID:26559
Owner Only: item control page
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