The impact of the adoption of IFRS 11 on the comparability of accounting information
Author:
Affiliation:
1. School of Economics, Business and Accounting, University of São Paulo, São Paulo, Brazil
2. Business Research Unit (BRU-IUL), Instituto Universitário de Lisboa (ISCTE-IUL), Lisbon, Portugal
Funder
Fundação para a Ciência e a Tecnologia
IAAER – IASB – KPMG Research Opportunities “Informing the IASB Standard Setting Process”
Sao Paulo Research Foundation
Publisher
Informa UK Limited
Subject
Accounting,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/00014788.2022.2050171
Reference54 articles.
1. Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments
2. Global Comparability in Financial Reporting: What, Why, How, and When?
3. Are IFRS-based and US GAAP-based accounting amounts comparable?
4. The Impact and Valuation of Off-Balance-Sheet Activities Concealed by Equity Method Accounting
5. Proportionate consolidation versus the equity method: Additional evidence on the association with bond ratings
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1. Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms;Journal of Business Finance & Accounting;2024-09-11
2. The Value Relevance of Accounting Numbers in Presence of the Equity Method Before and After IFRS 11: Evidence from France;Accounting in Europe;2023-04-25
3. Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’;Accounting and Business Research;2022-08-10
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