search query: @author Whittington, G. / total: 19
reference: 2 / 19
| Author: | Whittington, G. |
| Title: | The adoption of International Accounting Standards in the European Union |
| Journal: | European Accounting Review
2005 : VOL. 14:1, p. 127-153 |
| Index terms: | Accounting Standards Europe European Union International Accounting |
| Freeterms: | IASB |
| Language: | eng |
| Abstract: | This article argues the IASB's process of developing accounting standards for adoption by listed companies within the European Union. Article deals with the issues related to the structure of IASB. Explicit attention is given to two topics that are both controversial and important, accounting for informational instruments and reporting financial performance. |
SCIMA