Fifield, Suzanne; Finningham, Gary; Fox, Alison; Power, … - In: Journal of Applied Accounting Research 12 (2011) 1, pp. 26-42
Purpose – One of the most fundamental changes to affect financial reporting in recent years has been the introduction of International Financial Reporting Standards (IFRS). This paper aims to examine the nature of the Income Statement and Net Equity IFRS adjustments for a sample of companies...