Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets
We examine whether the value relevance of reported intangibles differs between financial reporting regimes pre- and post-adoption of Australian Equivalents to International Financial Reporting Standards (AIFRS) and Australian Accounting Standards (AGAAP)
|Collections||ANU Research Publications|
|Source:||Australian Accounting Review|
|01_Chalmers_Adoption_of_International_2008.pdf||173.8 kB||Adobe PDF||Request a copy|
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