Accounting Policies of Companies Reporting According to IFRS
Accounting Policies of Companies Reporting According to IFRS
摘要
The article deals with accounting policies of companies reporting in accordance with International Financial Reporting Standards （IFRS）. Despite of being in accordance with corresponding standards, there are some particular accounting policies that are not being used by companies. The article aims to highlight some of these areas and point out to accounting policies that are prevalent in IFRS＇s accounting practice
参考文献2
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1IFRS 2011, IASB, 30 Cannon Street. (Publication No. ISBN 9-781907-877001). London: Foundation Publication Department.
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2410 annual reports of companies reporting in accordance with IFRSs. Source: Internet Web pages of particular companies.
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