Thinggaard, Frank; Wagenhofer, Alfred; Evans, Lisa; … - In: Accounting in Europe 3 (2006) 1, pp. 35-63
<title>ABSTRACT</title> This paper is a response to the exposure draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the International Accounting Standards Board (IASB) in March 2006. The objective is to bring to the standard setter's attention research that is relevant to...
