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Keywords: Environmental liabilities
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Journal Articles
Accounting, Auditing & Accountability Journal (2017) 30 (2): 378–403.
Published: 20 February 2017
...Thomas Schneider; Giovanna Michelon; Michael Maier Purpose The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian...
