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:	https://doi.org/10.1080/0963818042000262711
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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 Item
Copyright Holders:	2004 European Accounting Association
ISSN:	1744-9499
Keywords:	accounting; associations; institutions; finance; financial statements; trusts & trustees
Academic Unit/School:	Faculty of Business and Law (FBL)
Item ID:	1826
Depositing User:	Users 12 not found.
Date Deposited:	12 Jun 2006
Last Modified:	04 Oct 2016 09:45
URI:	http://oro.open.ac.uk/id/eprint/1826
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