Research Report
Details
Citation
Tsalavoutas I, Andre P & Dionysiou D (2014) Worldwide application of IFRS 3, IAS 38 and IAS 36, related disclosures, and determinants of non-compliance. Association of Chartered Certified Accountants (ACCA) ACCA Research Report, 134. Certified Accountants Educational Trust. http://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/rr-134-001.pdf
Abstract
This report investigates the accounting for, and information disclosed under, IFRS 3 Business Combinations, IAS 36 Impairment of Assets, and IAS 38 Intangible Assets, and examines compliance levels with the mandated disclosures and their determinants.
| Status | Published |
|---|---|
| Funders | Certified Accountants Educational Trust |
| Title of series | ACCA Research Report |
| Number in series | 134 |
| Publication date | 31/05/2014 |
| Publisher | Certified Accountants Educational Trust |
| Publisher URL | http://www.accaglobal.com/…g/rr-134-001.pdf |
| ISBN | 978-1-85908-489-2 |
People (1)
People
Senior Lecturer, Accounting & Finance