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The interpretation of "in context" verbal probability expressions used in international financial reporting standards: Evidence from Poland
Gierusz, Jerzy; Kolesnik, Katarzyna; Gembka, Sylwia Silska - In: European Financial and Accounting Journal 14 (2019) 1, pp. 25-46
The objective of this paper is to specify in which way Polish accounting professionals manage to interpret 'in context' verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the prudence principle and the Polish mindset, we...
Persistent link: https://www.econbiz.de/10012623013
Cover Image
The interpretation of "in context" verbal probability expressions used in international financial reporting standards : evidence from Poland
Gierusz, Jerzy; Kolesnik, Katarzyna; Gembka, Sylwia Silska - In: European financial and accounting journal : EFAJ 14 (2019) 1, pp. 25-46
The objective of this paper is to specify in which way Polish accounting professionals manage to interpret “in context” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the prudence principle and the Polish mindset, we...
Persistent link: https://www.econbiz.de/10012118744