Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs
Author:
Affiliation:
1. School of Business and Law, University of Agder, Kristiansand, Norway
2. Norwegian School of Economics, NHH, Bergen, Norway
Funder
Norwegian Research Council
Publisher
Informa UK Limited
Subject
Accounting,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/00014788.2021.2001306
Reference66 articles.
1. Accounting Act, 1998. Lov om årsregnskap m.v. (regnskapsloven). Available from: https://lovdata.no/ [Accessed 16 January 2019].
2. Agder Energi, 2018. Annual Report. Available from: https://www.ae.no/globalassets/dokumenter/2018/agder-energi-annual-report-2018.pdf [Accessed 20 May 2019].
3. Accounting change in Norway
4. SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory
5. IFRS – 10 years later
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