Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation-Reference-Cited by-同舟云学术

Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation

Published:2020-07-15 Issue:1 Volume:18 Page:26-42
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Alexander David¹,Fasiello Roberta²^ORCID

Affiliation:

1. Department of Accounting, University of Birmingham, Birmingham, UK

2. Department of Economics, Management, Mathematics and Statistics, University of Salento, Lecce, Italy

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2020.1779946

Reference23 articles.

1. The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis

2. Economia Aziendale and financial valuations in Italy: Some contradictions and insights

3. The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries

4. On the Definitions of Income, Expenses and Profit in IFRS

5. Bischof, J. & Daske, H. (2015). IFRS endorsement criteria in relation to IFRS 9, study for the ECON Committee. European Union, IP/A/ECON/2015-14, October. Brussels. 1–54. http://www.europarl.europa.eu/RegData/etudes/STUD/2015/563460/IPOL_STU(2015)563460_EN.pdf

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