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The Effects of Accounting Standards – A Comment

Haller, Axel ; Nobes, Christopher ; Cairns, David ; Hjelström, Anja ; Moya, Soledad ; Page, Michael ; Walton, Peter


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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