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Keywords: Intercompany comparability
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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
...Protap Kumar Ghosh; Ranajit Kumar Bairagi; Abinash Mondal Purpose The study aims to investigate whether the adoption of IFRS could ensure ultimate intercompany comparability of operating performance in terms of uniformity in the application of accounting methods and reporting style. Design...
