Cao, Tongyu; Shaari, Hasnah; Donnelly, Ray - In: International Journal of Accounting & Information Management 26 (2018) 2, pp. 245-271
Purpose: This paper aims to provide evidence that will inform the convergence debate regarding accounting standards. The authors assess the ability of impairment reversals allowed under International Accounting Standard 36 but disallowed by the Financial Accounting Standards Board to provide...