International classification of financial reporting /
Christopher Nobes.
- 3rd edition.
- xiii,143 p. : ill . ; 24 cm.
Introduction -- 2.the purposes and processes of classification -- 3.international differences in accounting -- 4.an overview of accounting classification -- 5.extrinsic classifications -- 6.intrinsic classifications in the pre-IFRS world -- 7.classification in the IFRS era -- 8.are the classifications merely arbitrary?.