[PDF][PDF] The interpretation of verbal probability expressions used in the IAS/IFRS: Some portuguese evidence
C Teixeira, A Fialho Silva - 2009 - scielo.pt
2009•scielo.pt
One of the main arguments in favour of the adoption and convergence with the international
accounting standards published by the IASB (ie IAS/IFRS) is that these will allow
comparability of financial reporting across countries. However, because these standards use
verbal probability expressions (eg “probable”) they require professional accountants to
interpret and classify the probability of an outcome or event taking into account those terms
and expressions and to best decide in terms of financial reporting.
accounting standards published by the IASB (ie IAS/IFRS) is that these will allow
comparability of financial reporting across countries. However, because these standards use
verbal probability expressions (eg “probable”) they require professional accountants to
interpret and classify the probability of an outcome or event taking into account those terms
and expressions and to best decide in terms of financial reporting.
Abstract
One of the main arguments in favour of the adoption and convergence with the international accounting standards published by the IASB (ie IAS/IFRS) is that these will allow comparability of financial reporting across countries. However, because these standards use verbal probability expressions (eg “probable”) they require professional accountants to interpret and classify the probability of an outcome or event taking into account those terms and expressions and to best decide in terms of financial reporting.
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