Revenue Recognition and EU Endorsement of IFRS

Christopher W. Nobes

Accounting in Europe, 2006, vol. 3, issue 1, 81-89

Abstract: This paper comments on a previous paper in this journal concerning EU endorsement of IFRS. It is suggested here that the previous authors should consider whether there can be more than one true and fair view even in one country and especially across European countries. It is further suggested that the previous analysis of five accounting standards does not support the claim that the European Commission wrongly endorsed them. It is also argued here that the previous analysis of the nature of most gains under IFRS is faulty.

Date: 2006
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DOI: 10.1080/09638180600920210

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