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Keywords: Consistency
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Journal Articles
Adoption of principle-based IFRS and intercompany comparability of operating performance
Open Access
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2020) 5 (2): 341–352.
Published: 28 July 2020
... principles-based IFRSs can guarantee intercompany comparability of operating performance ensuring intracompany and intercompany consistency in the application of accounting methods in financial reporting. To execute our research goal, this paper is divided into five sections. In the introduction, the aim...
