Listar por tema "International accounting standard 1"
Mostrando ítems 1-1 de 1
-
Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms
(2010)This paper focuses on firms' voluntary compliance with the reporting requirements of the International Accounting Standard (IAS) 1 before the official adoption of IASs. The paper seeks to identify the motives for the ...