MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01695nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240820085415.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
240820b |||||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| 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 |
Nobes, Christopher |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
The continued survival of international differences under IFRS |
| Statement of responsibility, etc. |
created by Accounting and business research |
| 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 2 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
The claimed starting point for much recent literature is that International Financial Reporting Standards (IFRS) have been very widely adopted. That is somewhere between an error and a misleading simplification. This paper begins by providing an antidote by analysing the degree to which IFRS have not been adopted in the jurisdictions containing the world's largest 16 stock markets. This might help researchers with their institutional settings. The paper then examines several issues which can lead to international differences in IFRS practice, starting with language and enforcement, but focusing mainly on policy options. Previously published lists of these are up-dated, the extensive recent literature on IFRS policy choice and policy change is synthesised, and new data are provided. Finally, researchers are offered some lessons from the past and some directions for the future. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
IFRS |
| Form subdivision |
Implementation |
| General subdivision |
Accounting policy |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/00014788.2013.770644 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |