The European Union's endorsement of Amendments to International Financial Reporting Standard 4: An unprecedented "top up"

Research output: Contribution to journalResearch articleContributedpeer-review

Details

Original languageEnglish
Pages (from-to)190-196
Number of pages7
JournalJournal of Corporate Accounting & Finance
Volume31
Issue number3
Publication statusPublished - 2020
Peer-reviewedYes

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