Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements: an exploratory research
Purpose: This paper investigates how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements. Specifically, the paper explores whether entities adopted mandatorily or voluntarily both IFRS, whether expressly declared effects, whether considered those effects as material and wh...
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| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2019
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| Texto completo: | http://hdl.handle.net/10071/17408 |
| País: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/17408 |