Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism
| Year of publication: |
2013-11
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| Authors: | Barker, Richard ; McGeachin, Anne |
| Type of publication: | Article |
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| Language: | English |
| Notes: | Barker, Richard and McGeachin, Anne (2013) Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism. Accounting and Business Research, 43 (6). pp. 579-604. |
| Other identifiers: | 10.1080/00014788.2013.834811 [DOI] |
| Source: | BASE |
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