haku: @indexterm Accounting standards / yhteensä: 876
viite: 85 / 876
| Tekijä: | Nobes, C.W. |
| Otsikko: | Revenue recognition and EU endorsement of IFRS |
| Lehti: | Accounting in Europe
2006 : VOL. 3, p. 81-89 |
| Asiasana: | accounting standards regulations European Union |
| Kieli: | eng |
| Tiivistelmä: | This paper comments on a previous (here as: prev.) paper concerning EU endorsement of IFRS. It is suggested here that the prev. authors should consider whether there can be more than one true and fair view even in one country and especially across European countries. It is further suggested that the prev. analysis of 5 accounting standards does not support the claim that the European Commission wrongly endorsed them. It is also argued here that the prev. analysis of the nature of most gains under IFRS is faulty. |
SCIMA