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~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~subject:"Accounting standards"
~subject:"Reporting"
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
70
WPg : Kompetenz schafft Vertrauen
32
IRZ : Zeitschrift für internationale Rechnungslegung
28
Der Betrieb
24
The IASB: the standards and their widespread adoption
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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Journal of accounting & management information systems : JAMIS
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Critical perspectives on accounting : an international journal for social and organizational accountability
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ECONIS (ZBW)
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1
The deteriorating usefulness of financial report information and how to reverse it
Lev, Baruch
- In:
Accounting and business research : a research quarterly …
48
(
2018
)
5
,
pp. 465-493
Persistent link: https://www.econbiz.de/10011892968
Saved in:
2
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:
3
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:
4
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:
5
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:
6
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
Saved in:
7
Discussion: International financial reporting standards : what are the benefits?
Hütten, Christoph
- In:
Accounting and business research : a research quarterly …
41
(
2011
)
3
,
pp. 287-289
Persistent link: https://www.econbiz.de/10009260905
Saved in:
8
The operating-financing distinction in financial reporting
Barker, Richard
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
4
,
pp. 391-403
Persistent link: https://www.econbiz.de/10008661122
Saved in:
9
The pros and cons of regulating corporate reporting : a critical review of the arguments
Bushman, Robert M.
;
Landsman, Wayne R.
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 259-273
Persistent link: https://www.econbiz.de/10003992974
Saved in:
10
Discussion of "The pros and cons of regulating corporate reporting: a critical review of the arguments"
Lindsell, David
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 275-277
Persistent link: https://www.econbiz.de/10003992978
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