Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism

Barker, Richard and McGeachin, Anne (2013) Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism. Accounting and Business Research, 43 (6). pp. 579-604.

Item Type: Article
Keywords: Liabilities; Recognition; Measurement Theory; Conservatism; Conceptual Framework; IFRS; accounting
Subject(s): Accounting
Date Deposited: 19 Sep 2013 11:31
Last Modified: 21 Feb 2017 10:28
Funders: N/A
URI: http://eureka.sbs.ox.ac.uk/id/eprint/4780

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