An Anatomy of an IFRIC Interpretation

被引：8

作者：

Bradbury, Michael ^{[1
]}

机构：

[1] Massey Univ, Dept Accountancy, Private Bag 102,904 NSMC,Albany Campus, Auckland, New Zealand

来源：

ACCOUNTING IN EUROPE | 2007年 / 4卷 / 02期

关键词：

D O I：

10.1080/17449480701727890

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This article provides an anatomy of an International Financial Reporting Interpretation Committee (IFRIC) Interpretation. That is, it describes the IFRIC's current operating procedures. It also describes the IFRIC's outputs from its inception in March 2002 to March 2007. During this period the IFRIC produced 14 Final Interpretations, 20 Draft interpretations and 120 "rejection notices" (i.e., issues that were considered by IFRIC but not included on the agenda). Reasons for the agenda rejections are summarized in the paper.

引用

页码：109 / 122

页数：14