Conceptual formation and explanation in IFRS-based financial accounting research

This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the number of...

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Autores principales: Akarsh Kainth, Ghulam Mustafa
Formato: article
Lenguaje:EN
Publicado: Taylor & Francis Group 2021
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Acceso en línea:https://doaj.org/article/4be90bffc9894cbcb43aea43dcab06c2
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