Accounting Classification in the IFRS Era

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Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010, background): “The latter is typically based on he so-called individual or parent-only accounts under local GAAP, rather than based on IFRS onsolidated accounts e.g., Nobes 2008, for a classification of European countries that still reuire national GAAP for unconsolidated accounts .”
IFRS Practices and the Persistence of Accounting System Classification (2011, unknown): “Nobes (2008) asks whether the old classifications are still relevant in the IFRS world, concluding that they can be for several purposes.”