On Researching into the Use of IFRS by Private Entities in Europe

Christopher Nobes

Accounting in Europe, 2010, vol. 7, issue 2, 213-226

Abstract: There were three important regulatory developments in 2009 for accounting by private entities in Europe, including a new IASB standard designed mainly for private entities. This research note considers the EU regulatory context and other issues relevant to research into voluntary adoption of international standards by private entities in Europe. These are applied as a critical case study of a previously published paper.

Date: 2010
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Citations: View citations in EconPapers (19)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:acceur:v:7:y:2010:i:2:p:213-226

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DOI: 10.1080/17449480.2010.511889

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