Walton, Peter
(2004).
IAS 39: where different accounting models collide.
Accounting in Europe, 1 pp. 5–16.
Abstract
The article presents information on characteristics of the International Financial Reporting Standards (IFRS) in Europe. The aspect of the International Accounting Standard Board's (IASB) "Framework for the Preparation and Presentation of Financial Statements" is the starting point for staff papers analysing accounting issues. The IASB believes that it is fulfilling a technical function only, and is using the expertise of its members and staff to arrive at "good accounting." The trustees of the IASC Foundation are in the process of conducting a review of the IASC Constitution.
| Item Type: |
Journal Article
|
| Copyright Holders: |
2004 European Accounting Association |
| ISSN: |
1744-9499 |
| Keywords: |
accounting; associations; institutions; finance; financial statements; trusts & trustees |
| Academic Unit/Department: |
Open University Business School |
| Item ID: |
1826 |
| Depositing User: |
Users 12 not found. |
| Date Deposited: |
12 Jun 2006 |
| Last Modified: |
12 Feb 2014 15:58 |
| URI: |
http://oro.open.ac.uk/id/eprint/1826 |
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