Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52
National standard setters and external accounting observers continue to express concerns over a principles-based … implies a conceptual conflict with the principles-based IFRS. This paper concludes considering the academic literature … although there is conceptual conflict between a principles-based accounting standard and the template-based taxonomy, from a …