Discipline and punish : exploring the application of IFRS 10 and IFRS 12
Year of publication: |
May 2017
|
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Authors: | Van Zijl, Wayne ; Maroun, Warren |
Published in: |
Critical perspectives on accounting : an international journal for social and organizational accountability. - Amsterdam : Elsevier, ISSN 1045-2354, ZDB-ID 1022791-X. - Vol. 44.2017, p. 42-58
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Subject: | Consolidation accounting | Financial crisis | Financial reporting | International Financial Reporting Standards | IFRS 10 and IFRS 12 | Legitimacy | Panopticism | Finanzkrise | IFRS | Rechnungswesen | Accounting | Legitimität |
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