Similar Search Results

Personal reflections on Robert Henry Parker : (1932–2016)

Nobes, Christopher - In: Accounting history : journal of the Accounting History … 21 (2016) 4, pp. 385-387

Persistent link: https://www.econbiz.de/10011642683

Lessons from misclassification in international accounting

Nobes, Christopher - In: The British accounting review : the journal of the … 50 (2018) 3, pp. 239-254

Persistent link: https://www.econbiz.de/10011866446

A half-century of Accounting and Business Research : the impact on the study of international financial reporting

Nobes, Christopher - In: Accounting and business research 50 (2020) 7, pp. 693-701

Persistent link: https://www.econbiz.de/10012313187

On adoptions of IFRS by jurisdictions

Nobes, Christopher - In: The international journal of accounting 57 (2022) 2, pp. 1-16

Persistent link: https://www.econbiz.de/10013384117

Impaired translations : IFRS from English and annual reports into English

Nobes, Christopher; Stadler, Christian - In: Accounting, Auditing & Accountability Journal 31 (2018) 7, pp. 1981-2005

Purpose: The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in...

Persistent link: https://www.econbiz.de/10012065408

On theoretical engorgement and the myth of fair value accounting in China

Nobes, Christopher - In: Accounting, Auditing & Accountability Journal 33 (2019) 1, pp. 59-76

Purpose: The purpose of this paper is to provide “Comments” on two previous papers in this journal about fair value in Chinese accounting. It extends those papers by considering developments since 2006. Design/methodology/approach: The paper analyses the contents of Chinese Accounting...

Persistent link: https://www.econbiz.de/10012184137

Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS

Nobes, Christopher; Stadler, Christian - In: Australian Accounting Review 31 (2021) 4, pp. 273-285

Persistent link: https://www.econbiz.de/10012634412

Accounting for capital : the evolution of an idea

Nobes, Christopher - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 413-441

Persistent link: https://www.econbiz.de/10011412405

Discussion of "Accounting for capital: the evolution of an idea" by Christopher Nobes

Whittington, Geoffrey - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 442-446

Persistent link: https://www.econbiz.de/10011412409

The qualitative characteristics of financial information, and managers' accounting decisions : evidence from IFRS policy changes

Nobes, Christopher; Stadler, Christian - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 572-601

Persistent link: https://www.econbiz.de/10011412733