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
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