This article refers to:
Richard Barker and Anne McGeachin (2013) Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism. Accounting and Business Research, http://dx.doi.org/10.1080/00014788.2013.834811
When the above article was first published online, the abbreviation for International Financial Reporting Standards was listed in error in the abstract as (IASB). This has now been corrected in both the print and online versions to (IFRS).
Taylor & Francis apologises for this error.