Schneider, Thomas; Michelon, Giovanna; Maier, Michael - In: Accounting, Auditing & Accountability Journal 30 (2017) 2, pp. 378-403
Purpose The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian regulators asked the IFRS Interpretations Committee...