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.
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.
Tsalavoutas Ioannis, Andre Paul, Dionysiou Dionysia