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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~subject:"IFRS"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Sammelwerk"
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Abacus : a journal of accounting, finance and business studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
62
WPg : Kompetenz schafft Vertrauen
39
Der Betrieb
38
Betriebs-Berater : BB
31
IRZ : Zeitschrift für internationale Rechnungslegung
22
Betriebswirtschaftliche Forschung und Praxis : BFuP
16
Research in accounting regulation
16
The accounting review : a publication of the American Accounting Association
13
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
12
Accounting, Economics, and Law : AEL ; a convivium
12
Accounting horizons : a quarterly publication of the American Accounting Association
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Accounting in Europe
8
Australian accounting review
8
The international journal of accounting : TIJA
8
Accounting and business research
7
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
7
Advances in accounting : a research annual
7
Journal of accounting & management information systems : JAMIS
7
International journal of managerial and financial accounting
6
Journal of accounting research
6
Journal of international accounting research
6
Journal of management & governance
6
PiR
6
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
6
Critical perspectives on accounting : an international journal for social and organizational accountability
5
European accounting review
5
The British accounting review : the journal of the British Accounting Association
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
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Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
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Jahrbuch für Controlling und Rechnungswesen
4
Journal of international accounting auditing & taxation
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RWZ aktuell : Recht & Rechnungswesen
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The journal of corporate accounting & finance
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Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
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Zeitschrift für Planung & Unternehmenssteuerung
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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ECONIS (ZBW)
10
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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
Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting
Wüstemann, Jens
;
Wüstemann, Sonja
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10003963246
Saved in:
4
Agenda entrance complexity in international accounting standard setting : the case of IFRS for SMEs
Ram, Ronita
;
Newberry, Susan
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
4
,
pp. 485-512
Persistent link: https://www.econbiz.de/10011825684
Saved in:
5
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:
6
IFRS practices and the persistence of accounting system classification
Nobes, Christopher
- In:
Abacus : a journal of accounting, finance and business …
47
(
2011
)
3
,
pp. 267-283
Persistent link: https://www.econbiz.de/10009348996
Saved in:
7
Reflections on the revision of the IASB framework by EAA academics
Peasnell, Ken V.
;
Dean, Graeme W.
;
Gebhardt, Günther
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
4
,
pp. 518-527
Persistent link: https://www.econbiz.de/10003921478
Saved in:
8
Achieving high quality, comparable financial reporting : a review of independent enforcement bodies in Australia and the United Kingdom
Brown, Philip
;
Tarca, Ann
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 438-473
Persistent link: https://www.econbiz.de/10003611026
Saved in:
9
Politics of financial reporting and the consequences for the public sector
Ryan, Christine
;
Guthrie, James
;
Day, Ron
- In:
Abacus : a journal of accounting, finance and business …
43
(
2007
)
4
,
pp. 474-487
Persistent link: https://www.econbiz.de/10003611044
Saved in:
10
Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.
;
Bromwich, Michael
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
42
(
2006
)
2
,
pp. 165-188
Persistent link: https://www.econbiz.de/10003537427
Saved in:
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