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| Author: | Taylor, M. Jones, R. |
| Title: | The use of international accounting standards terminology, a survey of IAS compliance disclosure |
| Journal: | International Journal of Accounting
1999 : VOL. 34:4, p. 557-570 |
| Index terms: | ACCOUNTING ACCOUNTING STANDARDS DISCLOSURE |
| Language: | eng |
| Abstract: | This study examined where and how companies that purport to be using International Accounting Standards (IAS) are referring to IAS in their financial statements. Virtually all firms surveyed referred to IAS in the footnotes but referred to IAS in the audit report just under 50% of the time. The largest group of companies uses a combination of home-country and IAS standards. A significant number of firms report the use of IAS standards with exceptions. |
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