Are changes in international accounting standards making them more complex?
One of the objectives of International Accounting Standards Board (IASB) is to develop high-quality standards based on clearly articulated principles. However, despite stating that International Financial Reporting Standards (IFRS) are based on principles, IASB continuously revises and amends IFRS....
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| Format: | article |
| Language: | eng |
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2022
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| Online Access: | http://hdl.handle.net/10400.5/24527 |
| Country: | Portugal |
| Oai: | oai:www.repository.utl.pt:10400.5/24527 |