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| Tekijä: | Street, D. |
| Otsikko: | Acceptance and observance of international accounting standards: an empirical study of companies claiming to comply with IASs |
| Lehti: | International Journal of Accounting
1999 : VOL. 34:1, p. 11-48 |
| Asiasana: | INTERNATIONAL ACCOUNTING STANDARDS ORGANIZATION |
| Kieli: | eng |
| Tiivistelmä: | This article reports on an empirical study of the accounting policies and disclosures of a sample of major companies from around the world claiming to comply with IASs in 1996. Specifically, the research addresses the extent of compliance with the IASs revised during the Comparability Project. The findings reveal significant noncompliance with the IASs including: use of LCM for inventories; violation of the all-inclusive requirement for reporting profit/loss and of the strict definition of extraordinary items. |
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