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| Author: | Nobes, C. |
| Title: | On researching into the use of IFRS by private entities in Europe |
| Journal: | Accounting in Europe
2010 : VOL 7:1-2 p. 213-226 |
| Index terms: | regulations accounting standards european union private sector financial reporting |
| Freeterms: | IFRS directives |
| Language: | eng |
| Abstract: | There were three important regulatory developments in 2009 for accounting by private entities in Europe, including a new IASB standard designed mainly for private entities. This research note considers the EU regulatory context and other issues relevant to research into voluntary adoption of international standards by private entities in Europe. These are applied as a critical case study of a previously published paper. |
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