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~accessRights:"restricted"
~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"Issues in accounting education"
~isPartOf:"Journal of accounting research"
~subject:"Bilanzrecht"
~subject:"USA"
~subject:"Unternehmenspublizität"
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Bilanzrecht
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IFRS
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Accounting standards
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Allen, Joyce S.
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Advances in accounting : a research annual
Issues in accounting education
Journal of accounting research
Der Betrieb
28
SpringerLink / Bücher
23
The accounting review : a publication of the American Accounting Association
20
Accounting in Europe
17
Journal of international accounting auditing & taxation
12
The international journal of accounting : TIJA
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World Bank E-Library Archive
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Accounting horizons : a quarterly publication of the American Accounting Association
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Accounting, Economics, and Law : AEL ; a convivium
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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International journal of accounting and information management
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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ECONIS (ZBW)
15
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1
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
Saved in:
2
Chemotech International, Inc. : accounting for international differences in the measurement of raw material and work-in-process inventories
Long, James H.
;
Nothelfer, Robert
- In:
Issues in accounting education
35
(
2020
)
3
,
pp. 57-67
Persistent link: https://www.econbiz.de/10012544183
Saved in:
3
Moving toward a principle-based approach to U.S. accounting standard setting : a demand for procedural justice and accounting reform
Bailey, Wendy J.
;
Sawers, Kimberly M.
- In:
Advances in accounting : a research annual
43
(
2018
),
pp. 1-13
Persistent link: https://www.econbiz.de/10011976261
Saved in:
4
Accounting for inventory costs and real earnings management behavior
Galdi, Fernando Caio
;
Johnson, E. Scott
- In:
Advances in accounting : a research annual
53
(
2021
),
pp. 1-9
Persistent link: https://www.econbiz.de/10013477322
Saved in:
5
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
6
Explaining rules-based characteristics in U.S. GAAP : theories and evidence
Donelson, Dain C.
;
McInnis, John
;
Mergenthaler, Richard D.
- In:
Journal of accounting research
54
(
2016
)
3
,
pp. 827-861
Persistent link: https://www.econbiz.de/10011500081
Saved in:
7
Difficulties converging US GAAP and IFRS through joint projects : the case of business combinations
Hughes, Susan B.
;
Larson, Robert K.
;
Sander, James F.
; …
- In:
Advances in accounting : a research annual
39
(
2017
),
pp. 1-20
Persistent link: https://www.econbiz.de/10011811280
Saved in:
8
Effects of IFRS-13 on the relevance of fair value adjusted by credit risk : evidence from Europe
González Sánchez, Mariano
- In:
Advances in accounting : a research annual
40
(
2018
),
pp. 89-97
Persistent link: https://www.econbiz.de/10011865538
Saved in:
9
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
10
Concepts-based education in a rules-based world : a challenge for accounting educators
Ryack, Kenneth N.
;
Mastilak, M. Christian
;
Hodgdon, …
- In:
Issues in accounting education
30
(
2015
)
4
,
pp. 251-274
Persistent link: https://www.econbiz.de/10011412850
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