Worldwide Application of IFRS 3, IAS 38 and IAS 36, Related Disclosures, and Determinants of Non-Compliance
ACCA Research Report 134
72 Pages Posted: 7 May 2015
Date Written: May 13, 2014
This report investigates the accounting for, and information disclosed under, IFRS 3 Business Combinations, IAS 36 Impairment of Assets, and IAS 38 Intangible Assets, and examines compliance levels with the mandated disclosures and their determinants.
Keywords: IFRS 3, IAS 36, IAS 38, Disclosures, Compliance
Suggested Citation: Suggested Citation