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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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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|Institutions:||Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)|
|Subjects:||300 Social sciences > 330 Economics|
|Refereed:||Yes, this version has been refereed|
|Created at the University of Regensburg:||Partially|
|Deposited On:||25 Oct 2012 08:06|
|Last Modified:||25 Oct 2012 08:06|