Lopes, Ana Isabel; Lopes, Mariana - In: Meditari Accountancy Research 27 (2019) 1, pp. 91-124
Purpose The purpose of this paper is to investigate how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements. Specifically, the paper explores whether entities adopted mandatorily or voluntarily both IFRS, whether expressly declared effects, whether considered those...
