The article deals with accounting policies of companies reporting in accordance with International Financial Reporting Standards （IFRS）. Despite of being in accordance with corresponding standards, there are some pa...The article deals with accounting policies of companies reporting in accordance with International Financial Reporting Standards （IFRS）. Despite of being in accordance with corresponding standards, there are some particular accounting policies that are not being used by companies. The article aims to highlight some of these areas and point out to accounting policies that are prevalent in IFRS＇s accounting practice展开更多
文摘The article deals with accounting policies of companies reporting in accordance with International Financial Reporting Standards （IFRS）. Despite of being in accordance with corresponding standards, there are some particular accounting policies that are not being used by companies. The article aims to highlight some of these areas and point out to accounting policies that are prevalent in IFRS＇s accounting practice
