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An Entity of Type : prov:Entity, within Data Space : wifo5-40.informatik.uni-mannheim.de:8890 associated with source dataset(s)

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  • On the second step, the decision regarding the mandatory use of IFRSs is to be made around 2012, while giving due consideration to various factors, including whether: 1) financial statements preparers, auditors, investors and other stakeholders are well prepared for practical application of IFRSs through sufficient training and education on IFRSs; 2) due process for setting of IFRSs is ensured and
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