The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards
Year of publication: |
2014
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Authors: | Crawford, Lisa ; Lont, David ; Scott, Tom |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 54.2014, 4, p. 1093-1124
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Subject: | Disclosure | IFRS | Principles versus rules | Hermonization | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation |
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