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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~subject:"Handelsrecht"
~subject:"IFRS"
~subject:"United Kingdom"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Abacus : a journal of accounting, finance and business studies
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
56
WPg : Kompetenz schafft Vertrauen
29
Betriebs-Berater : BB
22
The IASB: the standards and their widespread adoption
21
Der Betrieb
20
Accounting in Europe
19
The accounting review : a publication of the American Accounting Association
19
Accounting horizons : a quarterly publication of the American Accounting Association
17
The journal of corporate accounting & finance
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Advances in accounting : a research annual
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Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Global edition
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Journal of international accounting auditing & taxation
15
Issues in accounting education
14
The international journal of accounting : TIJA
13
IRZ : Zeitschrift für internationale Rechnungslegung
12
Journal of accounting & economics
12
Journal of accounting and public policy
12
Journal of business & economics research
11
Research in accounting regulation
11
International business and economics research journal
10
International journal of critical accounting : IJCA
10
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
10
Europäische Hochschulschriften / 5
9
International journal of accounting, auditing and performance evaluation : IJAAPE
9
SpringerLink / Bücher
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Critical perspectives on accounting : an international journal for social and organizational accountability
8
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
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Journal of accounting & management information systems : JAMIS
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Accounting and business research
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Accounting, Economics, and Law : AEL ; a convivium
7
European accounting review
7
Journal of accounting research
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Journal of financial reporting & accounting : JFRA
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ECONIS (ZBW)
21
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1
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
2
The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru
;
Sidhu, Baljit K.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
3
,
pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
Saved in:
3
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
4
From compromise to concept? : a review of "other comprehensive income"
Detzen, Dominic
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
7
,
pp. 760-783
Persistent link: https://www.econbiz.de/10011601139
Saved in:
5
Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting
Brouwer, Arjan
;
Hoogendoorn, Martin N.
;
Naarding, Ewout
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 547-571
Persistent link: https://www.econbiz.de/10011412707
Saved in:
6
The implications of research on accounting conservatism for accounting standard setting
Mora, Araceli
;
Walker, Martin
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 620-650
Persistent link: https://www.econbiz.de/10011415011
Saved in:
7
The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.
;
Cordery, Carolyn
;
Van Zijl, Tony
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
1
,
pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
Saved in:
8
An investigation of the relationship between use of international accounting standards and source of company finance in Germany
Tarca, Ann
;
Morris, Richard D.
;
Moy, Melissa
- In:
Abacus : a journal of accounting, finance and business …
49
(
2013
)
1
,
pp. 74-98
Persistent link: https://www.econbiz.de/10009730858
Saved in:
9
Discussion of "Business-model (intent)-based accounting" by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012)
Brougham, Alex
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 345-347
Persistent link: https://www.econbiz.de/10009573144
Saved in:
10
Business-model (intent)-based accounting
Leisenring, James
;
Linsmeier, Thomas
;
Schipper, Katherine
; …
- In:
Accounting and business research : a research quarterly …
42
(
2012
)
3
,
pp. 329-344
Persistent link: https://www.econbiz.de/10009573145
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