Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting
Author:
Affiliation:
1. Adam Smith Business School, University of Glasgow, Glasgow, UK
2. Birmingham Business School, University of Birmingham, Birmingham, UK
Funder
Leverhulme Trust
Publisher
Informa UK Limited
Subject
Accounting,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/00014788.2018.1428525
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1. Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism
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