Beattie, V., Fearnley, S. and Hines, T. (2008) Does IFRS undermine UK reporting integrity? Accountancy, 142(1384), pp. 56-57.
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Abstract
The article looks at the attitude of auditors towards International Financial Reporting Standards (IFRS). Many feel that IFRS undermines the integrity of financial reporting in Great Britain. Problems with IFRS and fair value are discussed. The results of a survey on IFRS are presented in which most respondents are critical of the standards.
| Item Type: | Articles |
|---|---|
| Status: | Published |
| Refereed: | Yes |
| Glasgow Author(s) Enlighten ID: | Beattie, Prof Vivien |
| Authors: | Beattie, V., Fearnley, S., and Hines, T. |
| Subjects: | H Social Sciences > HB Economic Theory |
| College/School: | College of Social Sciences > Adam Smith Business School > Accounting and Finance |
| Journal Name: | Accountancy |
| Publisher: | Institute of Chartered Accountants |
| ISSN: | 0001-4664 |
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