Readability of Notes to the Financial Statements and the Adoption of IFRS-Reference-Cited by-同舟云学术

Readability of Notes to the Financial Statements and the Adoption of IFRS

Published:2016-06 Issue:2 Volume:26 Page:162-176
ISSN:1035-6908
Container-title:Australian Accounting Review
language:en
Short-container-title:Australian Accounting Review

Author:

Cheung Esther¹,Lau James¹

Affiliation:

1. Macquarie University

Publisher

Wiley

Subject

Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/auar.12087

Reference79 articles.

1. Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting

2. AASB2004a ‘AASB Adoption of IASB Standards by 2005’ 10 August 2004. Available at:http://www.aasb.gov.au/admin/file/content102/c3/Background_to_AASB_adoption_of_IASB_standards_by_2005.pdf accessed 31 March 2007.

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