Responsibility Centres Under IAS 2/ IFRS

EasyChair Preprint 1252, version history

VersionDatePagesVersion notes
1
June 30, 2019
10
2
January 23, 2020
10

In this paper, we discuss the impact of IAS2 on the cost accounting system of an entity. In this line of thought, we conclude that the cost accounting, along with its responsibility centres, assists financial accounting in IAS2 implementation. This argument is further detailed in the new version.

Keyphrases: Internal Reporting, Inventories IAS2, Responsibility centres, cost accounting

BibTeX entry
BibTeX does not have the right entry for preprints. This is a hack for producing the correct reference:
@booklet{EasyChair:1252,
  author    = {Magdalena Alina Ilcus},
  title     = {Responsibility Centres Under IAS 2/ IFRS},
  howpublished = {EasyChair Preprint 1252},
  year      = {EasyChair, 2019}}