Browsing Handelshøyskolen BI by Journals "Accounting in Europe"

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    • Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research 

      Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán; Panaretou, Argyro; Renders, Annelies; Sampers, Peter (Peer reviewed; Journal article, 2023)
      This paper discusses several issues that were raised by the International Accounting Standards Board (IASB) in their request for information for the post-implementation review (PIR) of the International Financial Reporting ...