Revenue Recognition and EU Endorsement of IFRS

被引：9

作者：

Nobes, Christopher W. ^{[1
,2
]}

机构：

[1] Univ Reading, Sch Business, Accounting, POB 218, Reading RG6 6AA, Berks, England

[2] Norwegian Sch Management, Oslo, Norway

来源：

ACCOUNTING IN EUROPE | 2006年 / 3卷 / 01期

关键词：

D O I：

10.1080/09638180600920210

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper comments on a previous paper in this journal concerning EU endorsement of IFRS. It is suggested here that the previous authors should consider whether there can be more than one true and fair view even in one country and especially across European countries. It is further suggested that the previous analysis of five accounting standards does not support the claim that the European Commission wrongly endorsed them. It is also argued here that the previous analysis of the nature of most gains under IFRS is faulty.

引用

页码：81 / 89

页数：9

共 22 条

[1]

Aisbitt S., 2001, ACCOUNT BUS RES, V31, P83, DOI [https://doi.org/10.1080/00014788.2001.9729603, DOI 10.1080/00014788.2001.9729603]

[2]

Alexander D, 1993, EUROPEAN ACCOUNTING, V2, P59, DOI DOI 10.1080/09638189300000004

[3]

Arden M., 1997, EUROPEAN ACCOUNTING, V6, P675

[4]

ARDEN M, 1993, TRUE FAIR REQUIREMEN

[5]

Clark Peter, 1994, EUROPEAN FINANCIAL R

[6]

European Commission, 2001, EX CONF IAS 1 IAS 41

[7]

Evans L., 1996, EUR ACCOUNT REV, V5, P361

[8]

Evans L., 2003, ACCOUNT BUS RES, V33, P311

[9]

Evans L., 2004, ACCOUNTING AUDITING, V17, P210, DOI DOI 10.1108/09513570410532438

[10]

FEE, 1991, EUR SURV PUBL ACC 19

← 1 2 3 →