MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01904nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240819130518.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
240819b |||||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
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| International Standard Serial Number |
00014788 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Language of cataloging |
English |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HD30.4 ACC |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Barker, Richard |
| Relator term |
author |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
Why is there inconsistency in accounting for liabilities in IFRS? : |
| Remainder of title |
an analysis of recognition, measurement, estimation and conservatism |
| Statement of responsibility, etc. |
created by Richard Barker and Anne McGeachin |
| 264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Abingdon: |
| Name of producer, publisher, distributor, manufacturer |
Routledge |
| Date of production, publication, distribution, manufacture, or copyright notice |
2013 |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Accounting and business research |
| Volume/sequential designation |
Volume 43, number 6 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
We report that International Financial Reporting Standards (IFRS) are inconsistent with respect to the recognition and measurement of liabilities, both in the conceptual framework for financial reporting and in accounting standards themselves. We demonstrate that this arises in part because the International Accounting Standards Board (IASB) does not make a conceptual distinction between the process of measurement, which requires a currently observable measurement attribute, and the process of estimation, which is inherently subjective. The IASB employs only the logic and language of measurement, while actually requiring entities to report both measurements and estimates in financial statements. Our contribution is to identify and interpret this conceptual conflict, to demonstrate that this has particular relevance to accounting for liabilities, and to draw implications for accounting research and policy with respect to recognition, measurement and conservatism. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Conceptual framework |
| Form subdivision |
Liabilities |
| General subdivision |
Accounting |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
McGeachin, Anne |
| Relator term |
co-author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/00014788.2013.834811 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |