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The adoption of "International Accounting Standard (IAS) 12 Income Taxes" : convergence or divergence with local accounting standards in selected ASEAN countries?

Yapa, Prem W. S.; Kraal, Diane; Joshi, Mahesh - In: Australasian accounting business and finance journal : AABF 9 (2014) 1, pp. 3-24

Persistent link: https://www.econbiz.de/10010520235

The history of accounting standard setting in an emerging transition economy : the case of Vietnam

Duc Phan; Joshi, Mahesh; Tran-Nam, Binh - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 379-406

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The Adoption of International Accounting Standard (IAS) 12 Income Taxes : Convergence or Divergence with Local Accounting Standards in Selected ASEAN Countries?

Kraal, Diane - 2015

This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS) with local standards in selected countries. The article approaches the research in two stages. The first stage...

Persistent link: https://www.econbiz.de/10013032703