haku: @indexterm financial reporting / yhteensä: 743
viite: 7 / 743
| Tekijä: | Durocher, S. Gendron, Y. |
| Otsikko: | IFRS: On the docility of sophisticated users in preserving the ideal of comparability |
| Lehti: | European Accounting Review
2011 : VOL. 20:2 p. 233-262 |
| Asiasana: | accounting standards financial reporting Europe implementation regulations |
| Kieli: | eng |
| Tiivistelmä: | This article questions the ideal of comparability, which is often mobilized by standard setters when justifying new accounting standards (or improving the existing). The purpose of the presented analysis is constituted by the thoughts of sophisticated users of financial statements when reflecting about IFRS implementation in Europe. Drawing on the work of Mary Douglas on purity and Michel Foucault on docility, it is argued and shown that sophisticated users tend to interpret aberrations - that is to say indications of incomparability which confront users in the flow of their professional lives - in ways that allow the ideal of comparability to be preserved. |
SCIMA