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Bradbury, Michael E.; Mear, Kim M.
Australian accounting review, June 2017, Letnik: 27, Številka: 2Journal Article
We examine the impact of IFRS adoption in New Zealand. We provide evidence from a single accounting standard, namely IAS 12, Income Taxes. We also adopt a case study approach by examining the line-by-line details of temporary differences arising from the adoption of IAS 12.
