Good in principle
Article Abstract:
The article discusses how IFRS 2, "Share-based Payment", in general, and its 2007 amendment in particular, compares with the qualities of principles-based standards.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2007
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Why fair value needs felling
Article Abstract:
The measuring standards for getting fair value in biological assets such as application of IAS 41 does not give correct results in accounting reports.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2007
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