Conceptual formation and explanation in IFRS-based financial accounting research

Conceptual formation and explanation in IFRS-based financial accounting research

This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the number of...

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Bibliographic Details
Main Authors: Akarsh Kainth, Ghulam Mustafa
Format: Article
Language:English
Published: Taylor & Francis Group 2021-01-01
Series:Cogent Business & Management
Subjects:
ifrs
conceptual formation
scientific explanation
accounting research
Online Access:http://dx.doi.org/10.1080/23311975.2021.1935185

Internet

http://dx.doi.org/10.1080/23311975.2021.1935185

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