Disincentives to exchange customized local GAAP for IFRS
Herita Akamah, Stephani Mason, Emily Shafron
| Year of publication: |
2022
|
|---|---|
| Authors: | Akamah, Herita ; Mason, Stephani ; Shafron, Emily |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 41.2022, 6, p. 1-23
|
| Subject: | IFRS adoption | Rate-regulated activities | Regulatory accounting | Local GAAP | Canada | IFRS | Bilanzierungsgrundsätze | Accounting standards | Kanada |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2022.107002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013471526