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Principles- versus rules-based accounting standards: the FASB's standard setting strategy
Benston, George J.; Bromwich, Michael; Wagenhofer, Alfred - In: Abacus 42 (2006) 2, pp. 165-188
Persistent link: https://www.econbiz.de/10005260992
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Notes of the University of Sydney Pacioli Society
Reid, Paul; Gallery, Natalie; Wagenhofer, Alfred; … - In: Abacus 39 (2003) 1, pp. 124-146
Persistent link: https://www.econbiz.de/10005177507
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Revisiting the Fundamental Concepts of IFRS
Gebhardt, Günther; Mora, Araceli; Wagenhofer, Alfred - In: Abacus 50 (2014) 1, pp. 107-116
Persistent link: https://www.econbiz.de/10011034896
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Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note
EWERT, RALF; WAGENHOFER, ALFRED - In: Abacus 48 (2012) 2, pp. 278-291
Persistent link: https://www.econbiz.de/10010569907