The Open UniversitySkip to content
 

IAS 39: where different accounting models collide

Walton, Peter (2004). IAS 39: where different accounting models collide. Accounting in Europe, 1 pp. 5–16.

DOI (Digital Object Identifier) Link: http://dx.doi.org/10.1080/0963818042000262711
Google Scholar: Look up in Google Scholar

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
Share this page:

Altmetrics

Scopus Citations

Actions (login may be required)

View Item
Report issue / request change

Policies | Disclaimer

© The Open University   + 44 (0)870 333 4340   general-enquiries@open.ac.uk