Carlin, Tyrone M.; Finch, Nigel; Hidayah Laili, Nur - In: Journal of Financial Reporting and Accounting 7 (2009) 1, pp. 75-104
, the highly prescriptive and technical provisions of FRS 136 – Impairment of Assets represent a very substantial variation … consistency of reports produced pursuant to that new regime. Thus, FRS 136 presents an opportunity to interrogate the level of … compliance and disclosure quality relating to the highly detailed requirements set out in FRS 136, this paper finds evidence that …