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Keywords: International financial reporting standards
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Journal Articles
Qualitative Research in Accounting & Management (2011) 8 (4): 358–381.
Published: 22 November 2011
... from accounting standards signifies that “no allocation is completely defensible against other methods. For this reason all accounting allocations are, in the end, arbitrary” (Wolk et al., 2008, p. 378). When reporting according to International Financial Reporting Standards (IFRS...
