IMPROVING COMMUNICATION THROUGH FINANCIAL STATEMENTS: SOME EFFECTS OF АPPLYING THE INTERNATIONAL ACCOUNTING STANDARDS BOARD INITIATIVE
Author:
Publisher
Mehmet Akif Ersoy Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi
Subject
Organic Chemistry,Biochemistry
Reference21 articles.
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3. 3. BROUWER, A., HOOGENDOORN, M., & NAARDING, E. (2015). Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting? Accounting and Business Research, 45(5), 547-571. doi:10.1080/00014788.2015.1048769
4. 4. CRISTINA ABAD, ELISABETTA BARONE, BENITA M. GULLKVIST, NICLAS HELLMAN, ANA MARQUES, JAN MARTON, STEPHANI MASON, RICARDO LUIZ MENEZES SILVA, ANA MORAIS, SOLEDAD MOYA GUTIERREZ, ALBERTO QUAGLI & ANNA VYSOTSKAYA (2020) On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View, Accounting in Europe, 17:1, 1-32, DOI: 10.1080/17449480.2019.1664753
5. 5. DOWNES, J. F., KANG, T., KIM, S., & LEE, C. (2019). Does the mandatory adoption of IFRS improve the association between accruals and cash flows? evidence from accounting estimates. Accounting Horizons, 33(1), 39-59. doi:10.2308/acch-52262
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