Cole, Vicky; Branson, Joël; Breesch, Diane - In: International Journal of Accounting & Information Management 20 (2012) 2, pp. 114-141
Purpose – The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of financial statements. The IFRS still offers many options. Extensive theoretical literature exists concerning the definition of...
