International classification of financial reporting

Christopher Nobes

1. Introduction -- 2. The purposes and processes of classification -- 3. International differences in accounting -- 4. An overview of accounting classifications -- 5. Extrinsic classifications -- 6. Intrinsic classifications in the pre-IFRS world -- 7. Classification in the IFRS era -- 8. Are the classifications merely arbitrary?

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Year of publication:	2014 ; Third edition.
Authors:	Nobes, Christopher.
Publisher:	Abingdon, Oxon : Routledge,

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Extent:	1 online resource (xiii, 143 pages)
Series:	Routledge studies in accounting ; 15
Type of publication:	Book / Working Paper
Language:	English
ISBN:	978-1-315-81827-6 ; 978-1-317-81636-2 ; 978-1-317-81637-9 ; 978-0-415-73693-0 ; 978-1-138-49734-4
Other identifiers:	10.4324/9781315818276 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014499165