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Keywords: Practical expedients
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Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (1): 158–168.
Published: 14 July 2021
... on the standard-setting process. Findings The paper shows a growing reliance on practical expedients in International Financial Reporting Standards (IFRS) to maintain the IASB's output legitimacy. While introducing some theoretical flaws, practical expedients increase the standards' flexibility and strengthen...
