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Research Report

Worldwide application of IFRS 3, IAS 38 and IAS 36, related disclosures, and determinants of non-compliance

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. http://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/rr-134-001.pdf

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.

StatusPublished
Author(s)Tsalavoutas, Ioannis; Andre, Paul; Dionysiou, Dionysia
FundersCertified Accountants Educational Trust
Title of seriesACCA Research Report
Number in series134
Publication date31/05/2014
PublisherCertified Accountants Educational Trust
Publisher URLhttp://www.accaglobal.com/…g/rr-134-001.pdf
ISBN978-1-85908-489-2
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