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Original Articles

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland

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References

  • Carmona, S., & Marco Trombetta, M. (2008). On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system. Journal of Accounting and Public Policy, 27 (6), 455–461. doi: 10.1016/j.jaccpubpol.2008.09.003
  • FIVA (2009). Report on IFRS enforcement: Deficiencies in disclosed information on listed companies’ goodwill impairment testing. Press release 29 October 2009. Retrieved from http://www.finanssivalvonta.fi/en/Publications/Press_releases/2009/Pages/16_2009.aspx
  • Huikku, J., Mouritsen, J., & Silvola, H. (in press). Relative reliability and the recognisable firm: Calculating goodwill impairment value. Accounting, Organizations & Society.
  • Jarva, H., & Lantto, A.-M. (2012). Information content of IFRS versus domestic accounting standards: Evidence from Finland. The Finnish Journal of Business Economics, 61 (2), 141–177.
  • Kettunen, J. (in press). Interlingual translation of the international financial reporting standards as institutional work. Accounting, Organizations & Society.

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