Joshi, P.L.; Said, Kousay - In: International Journal of Managerial and Financial Accounting 4 (2012) 2, pp. 125-147
Using a questionnaire method on a small sample size of insurance companies that claim to have been applying IFRS-4 in Bahrain, this study examines to what extent these companies have been applying the provisions of the standard. The study covers the views of the insurance companies on the...