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Keywords: IFRSs
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research 1–27.
Published: 16 September 2026
...@courrier.uqam.ca 31 01 2026 02 06 2026 24 07 2026 11 08 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only External auditor Sustainability standards ESG disclosure ISSB standards IFRSS Qualitative research Auditing...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2010) 18 (2): 38–56.
Published: 01 October 2010
...J. Rossouw Although the intention of the International Accounting Standards Board (IASB) is not to permit choices in the accounting treatment of similar transactions and events, International Financial Reporting Standards (IFRSs) still contain various choices of accounting treatment. Different...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2008) 16 (1): 117–137.
Published: 01 April 2008
... for the IASB and in evaluating the comparability and quality of accounts produced under IFRSs around the world. © Emerald Group Publishing Limited 2008 FASB International harmonisation Form 20‐F reconciliation Principles‐based accounting model IASB Rules‐based accounting model IASs SEC IFRSs...
