search query: @author Hellman, N. / total: 2
reference: 1 / 2
« previous | next »
| Author: | Hellman, N. |
| Title: | Accounting conservatism under IFRS |
| Journal: | Accounting in Europe
2008 : VOL. 5:1-2, p. 71-100 |
| Index terms: | accounting standards financial reporting |
| Language: | eng |
| Abstract: | This paper suggests that a more valid description is that consistently conservative accounting treatments will be replaced by accounting methods leaving more opportunities for temporary conservatism (here as: t-crsm). From a user perspective, t-crsm. is demanding due to the increased income shifting between periods. It is illustrated in the paper by examining three cases concerning loss carryforwards, development costs and construction contracts, related to three different standards. |
« previous | next »
SCIMA