An empirical analysis of the motives for and effects of fixed assets revaluation of Indonesian publicly listed companies
The harmonization of international accounting standards has been implemented by more than 120 countries throughout the world. Although these standards have been criticised for disregarding local values and accounting systems, the IFRS and IAS provide many more benefits including enhancing the qualit...
| Main Author: | |
|---|---|
| Published: |
Birmingham City University
2015
|
| Subjects: | |
| Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.680159 |