On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system

Journal of Accounting and Public Policy

Volumn 27, Issue 6, 2008, Pages 455-461

  Carmona, Salvador ^a   Trombetta, Marco ^a  

^a IE BUSINESS SCHOOL   (Spain)

Author keywords

Accounting harmonization; Convergence; Globalization; Principles based standards; Rules based standards

Indexed keywords

EID: 55649106327     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2008.09.003     Document Type: Article

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