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My bibliography Save this articleIs there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL?
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DOI: 10.18267/j.efaj.186
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References listed on IDEAS
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Cited by:
- Jerzy Gierusz & Katarzyna Kolesnik & Sylwia Silska Gembka, 2019. "The Interpretation of "in Context" Verbal Probability Expressions Used in International Financial Reporting Standards - Evidence from Poland," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(1), pages 25-45.
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More about this item
Keywords
IFRS taxonomy; Principles-based; XBRL;All these keywords.
JEL classification:
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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