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: https://doi.org/10.1080/0963818042000262711


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.

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