Adoption of IFRS and its effect on small states

Adoption of IFRS and its effect on small states

The Maltese Scenario

International Research Press ( 28.05.2019 )

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The ongoing adoption of IFRS around the globe necessitates research to identify its effect/s in different scenarios. Small states such as Malta is one particular scenario. Taking on Classical Grounded Theory this doctoral thesis identified a process of meaning making as all those involved in the financial reporting process engage with individual investors to assist them understand better the notion of fair value measurement which is heavily embedded in various IFRSs.

Détails du livre:

ISBN-13:

978-613-8-68104-5

ISBN-10:

6138681045

EAN:

9786138681045

Langue du Livre:

English

de (auteur) :

Ivan Paul Grixti

Nombre de pages:

248

Publié le:

28.05.2019

Catégorie:

Gestion