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Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/356176
Description: Diverse complications and controversial issues in the adoption of International Financial Reporting Standards (IFRS) for Small and Medium-sized Enterprises (SMEs) have been reported by many jurisdicti ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/109042
Description: This study extends prior research on accounting judgment and decision making research by examining the effects of ‘new’ and ‘complex’ accounting standards on judgments of professional accountants. It ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/1246383
Description: This study extends prior research on accounting judgment and decision making research by examining the effects of 'new' and 'complex' accounting standards on judgments of professional accountants. It ... More
Date: 2005
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/24992
Description: The implicit assumption in convergence of accounting standards is that greater comparability will result in financial reports across countries if they adopt the International Accounting Standards (IAS ... More
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