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This handbook is a quick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules. It is essential reading for all members of the...
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We examine the subsidiary- and group-level determinants of IFRS adoption by unlisted UK firms. Many unlisted firms are … group-level. Consistent with this hypothesis, we find that subsidiaries adopt IFRS as part of their group's strategy to …
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