Bibliografia

Principal

  • International Accounting Standards Board (IASB) (2021) International Financial Reporting Standards 2021 International Accounting Standards Committee Foundation, London, England
  • Henderson, D. & P. O?Brien (2017) The standard-setters? toolkit: can principles prevail over bright lines? Review of Accounting Studies, 22 (2), 644-676.
  • Wong, J. & N. Wong (2016) The Economics of Accounting for Property Leases Accounting horizons, 30 (2), 239-254.DOI: 10.2308/acch-51386
  • Goh, L. & L. Yong (2015) Pensions as a form of executive compensation Journal of Business Finance & Accounting, 42(9/10), 1154-1187. DOI: 10.1111/jbfa.12162
  • Short, D., P. Libby and R. Libby, (2016) Financial Accounting: global edition McGraw Hill.
  • Mark Billings, Christopher O?Brien, Margaret Woods & Dev Vencappa (2017) Discretion in accounting for pensions under IAS 19: using the ?magic telescope?? Accounting and Business Research, 47:2, 123-143, DOI: 10.1080/00014788.2016.1205967

Secundária

Não foi definida bibliografia secundária