The European Union's endorsement of Amendments to International Financial Reporting Standard 4: An unprecedented "top up"
Research output: Contribution to journal › Research article › Contributed › peer-review
Contributors
Details
Original language | English |
---|---|
Pages (from-to) | 190-196 |
Number of pages | 7 |
Journal | Journal of Corporate Accounting & Finance |
Volume | 31 |
Issue number | 3 |
Publication status | Published - 2020 |
Peer-reviewed | Yes |
External IDs
Scopus | 85111380260 |
---|
Keywords
Keywords
- Accounting Harmonization, Carve-in, European Union, Insurance Accounting, IAS 39, IFRS 4, IFRS 9, Endorsement, Financial Instruments, Top-up