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International accounting standard setting and geopolitics
Camfferman, Kees - In: Accounting in Europe 17 (2020) 3, pp. 243-263
Persistent link: https://www.econbiz.de/10012384588
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The international standards on auditing as a convergence parameter between US GAAP and IFRS
Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10012001345
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Harmonizing internationally to harmonize internally : accounting for a global exit from the EU's decision trap
Kudrna, Zdenek; Müller, Patrick - In: Journal of common market studies : JCMS 55 (2017) 4, pp. 815-831
Persistent link: https://www.econbiz.de/10011763624
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Business combinations in cooperatives : a critical view of accounting standards
Polo-Garrido, Fernando; Meliá-Martí, Elena - In: Economic research 34 (2021) 1,3, pp. 2522-2538
Persistent link: https://www.econbiz.de/10014231823
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The effect of the revision of intangible assets accounting standards on enterprise technology innovation
Chen, Jinyong; Lei, Hua; Luo, Jie; Tang, Xiangxi; Sial, … - In: Economic research 34 (2021) 1,3, pp. 3015-3037
Persistent link: https://www.econbiz.de/10014232042
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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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A critical review of the 2018 conceptual framework of IASB : a shift towards the primary users of the GPFRs
Raj, Shivneil Kumar; Azam, Mohammed Riaz - In: International journal of critical accounting : IJCA 13 (2023) 3, pp. 191-203
Persistent link: https://www.econbiz.de/10015064158
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Requirements for reaching accounting harmonization
Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161
Persistent link: https://www.econbiz.de/10012241708
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Convergence of accounting standards towards IFRS in Brazil
Salotti, Bruno M.; Carvalho, L. Nelson - In: Standardization of financial reporting and accounting …, (pp. 79-102). 2015
Persistent link: https://www.econbiz.de/10011444249
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An ethical perspective on accounting standard setting : professional and lay-experts’ contribution to GASB’s Pension Project
Himick, Darlene; Brivot, Marion; Henri, Jean-François - In: Critical perspectives on accounting : an international … 36 (2016), pp. 22-38
Persistent link: https://www.econbiz.de/10011487965