Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’

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Abstract

In this paper the author discusses the paper ‘Multi-mode standardisation
and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’ by Anna Alon, Geir Haaland and Kjell Ove Røsok.
OriginalsprogEngelsk
TidsskriftAccounting and Business Research
Vol/bind52
Nummer6
Sider (fra-til)765-772
Antal sider8
ISSN0001-4788
DOI
StatusUdgivet - 2022

Emneord

  • Multi-mode standardisation, comparability, IFRS SMEs, Financial accounting regulation, Financial Statements Act, Norway, committee mode, market mode, government mode

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