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~isPartOf:"Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting"
~isPartOf:"European accounting review"
~isPartOf:"International journal of critical accounting : IJCA"
~isPartOf:"Journal of accounting research"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Accounting standards
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
European accounting review
International journal of critical accounting : IJCA
Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
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Review of accounting studies
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Accounting horizons : a quarterly publication of the American Accounting Association
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The IASB: the standards and their widespread adoption
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Abacus : a journal of accounting, finance and business studies
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Europäische Hochschulschriften / 5
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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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, auditing and performance evaluation : IJAAPE
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Journal of business & economics research
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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Critical perspectives on accounting : an international journal for social and organizational accountability
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Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
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International business and economics research journal
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ECONIS (ZBW)
62
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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
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2
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
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3
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
4
Conceptual framework for financial reporting 2018 : a critical review
Mondal, Ujjal
- In:
International journal of critical accounting : IJCA
12
(
2021
)
5
,
pp. 429-443
Persistent link: https://www.econbiz.de/10012939647
Saved in:
5
Jurisprudence and the conceptual framework project : the enduring ideas of Scott, Spacek and Stamp
Lakshminarayan, Srivatsan
- In:
International journal of critical accounting : IJCA
12
(
2021
)
5
,
pp. 444-464
Persistent link: https://www.econbiz.de/10012939648
Saved in:
6
Auditors as intermediaries in the endogenization of an accounting standard : the case of IFRS 15 within the telecom industry
Kohler, Hervé
;
Pochet, Christine
;
Le Manh, Anne
- In:
Accounting, organizations and society : an …
91
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012581797
Saved in:
7
IAS 17 vs. IFRS 16 : leasing contract and its consequences on the financial statements
Raita, Gabriel
- In:
International journal of critical accounting : IJCA
12
(
2021
)
6
,
pp. 465-476
Persistent link: https://www.econbiz.de/10013253364
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8
The co-performation of financial economics in accounting standard-setting : a study of the translation of the expected credit loss model in IFRS 9
Pucci, Richard
;
Skærbæk, Peter
- In:
Accounting, organizations and society : an …
81
(
2020
),
pp. 1-22
Persistent link: https://www.econbiz.de/10012245073
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9
Accounting reporting standards : attitudes toward cash flow reporting and the impact on share price
Whitten, Donna
;
Brahmasrene, Tantatape
- In:
International journal of critical accounting : IJCA
11
(
2019
)
1
,
pp. 26-39
Persistent link: https://www.econbiz.de/10012252964
Saved in:
10
The LAAPs that foster productive conversations and the crebit that undermines them
Bloomfield, Robert
- In:
Accounting, organizations and society : an …
68/69
(
2018
),
pp. 135-142
Persistent link: https://www.econbiz.de/10011911511
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