The influence of culture and professional judgment on accounting: an analysis from the perspective of information preparers in Portugal
The standards issued by the International Accounting Standards Board (Iasb) are based on principles, which delegate decisions on accounting matters to professional judgment, based on the concepts existing in those standards, with implications for financial reporting. The objective in this study is t...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2016-03-01
|
| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://repec.org.br/index.php/repec/article/view/1214 |