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~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~isPartOf:"Accounting and business research"
~subject:"Accounting standards"
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
Accounting and business research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
56
WPg : Kompetenz schafft Vertrauen
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ECONIS (ZBW)
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1
How do bank managers forecast the future in the shadow of the past? : an examination of expected credit losses under IFRS 9
Du, Ning
;
Allini, Alessandra
;
Maffei, Marco
- In:
Accounting and business research
53
(
2023
)
6
,
pp. 699-722
Persistent link: https://www.econbiz.de/10014391343
Saved in:
2
Does every accounting issue need a solution?
Hombach, Katharina
;
Sellhorn, Thorsten
- In:
Accounting and business research
52
(
2022
)
5
,
pp. 540-561
Persistent link: https://www.econbiz.de/10013362779
Saved in:
3
Accounting standards : the "too difficult" box : the next big accounting issue?
Barth, Mary E.
- In:
Accounting and business research
52
(
2022
)
5
,
pp. 565-577
Persistent link: https://www.econbiz.de/10013362787
Saved in:
4
Value relevance of excess return on pension assets and pension OCI components
Yu, Kun
- In:
Accounting and business research
52
(
2022
)
4
,
pp. 347-376
Persistent link: https://www.econbiz.de/10013362765
Saved in:
5
The real effects of a new accounting standard : the case of IFRS 15 Revenue from Contracts with Customers
Napier, Christopher
;
Stadler, Christian
- In:
Accounting and business research
50
(
2020
)
5
,
pp. 474-503
Persistent link: https://www.econbiz.de/10012261294
Saved in:
6
"The real effects of a new revenue accounting standard" : a practitioner view
Veysey, Richard
- In:
Accounting and business research
50
(
2020
)
5
,
pp. 504-506
Persistent link: https://www.econbiz.de/10012261295
Saved in:
7
Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses
Hashim, Noor
;
Li, Weijia
;
O'Hanlon, John
- In:
Accounting and business research
49
(
2019
)
6
,
pp. 682-725
Persistent link: https://www.econbiz.de/10012226064
Saved in:
8
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:
9
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:
10
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
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