Cross-country Differences in Reporting Practices – the Case of Provisions for Liabilities

Cross-country Differences in Reporting Practices – the Case of Provisions for Liabilities

Purpose: The aim of the study was to explore and compare reporting practices on provisions for liabilities in different countries. Methodology: The research was limited to the types of provisions that are addressed in the International Accounting Standard 37 - Provisions, Contingent Liabilities and...

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Bibliographic Details
Main Author: Katarzyna Klimczak
Format: Article
Language:English
Published: Kozminski University 2017-11-01
Series:Journal of Management and Business Administration, Central Europe
Subjects:
financial reporting
liabilities;
provisions
cross-country differences;
reporting practices
Online Access:https://www.degruyter.com/view/j/jmbace.2017.25.issue-3/jmba.ce.2450-7814.201/jmba.ce.2450-7814.201.xml?format=INT&rskey=MvvbuI&result=1

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https://www.degruyter.com/view/j/jmbace.2017.25.issue-3/jmba.ce.2450-7814.201/jmba.ce.2450-7814.201.xml?format=INT&rskey=MvvbuI&result=1

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