The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards

Accounting and Finance

Volumn 54, Issue 4, 2014, Pages 1093-1124

  Crawford, Lisa ^a   Lont, David ^a   Scott, Tom ^b  

^a UNIVERSITY OF OTAGO   (New Zealand)

^b UNIVERSITY OF TECHNOLOGY SYDNEY   (Australia)

Author keywords

Disclosure; Harmonization; IFRS; Principles versus rules

Indexed keywords

EID: 84919443598     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/acfi.12037     Document Type: Article

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