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The impact of IFRS 8 adoption on the usefulness of segment reports
Kajüter, Peter; Nienhaus, Martin - In: Abacus : a journal of accounting, finance and business … 53 (2017) 1, pp. 28-58
Persistent link: https://www.econbiz.de/10011670356
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The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
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An analysis of concepts and evidence on the question of whether IFRS should be conservative
Barker, Richard; McGeachin, Anne - In: Abacus : a journal of accounting, finance and business … 51 (2015) 2, pp. 169-207
Persistent link: https://www.econbiz.de/10011296080
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Measuring the comparability of company accounts conditionally : a research note
Taplin, Ross H. - In: Abacus : a journal of accounting, finance and business … 53 (2017) 4, pp. 527-542
Persistent link: https://www.econbiz.de/10011825699
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The future of financial reporting : insights from research
Barth, Mary E. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 1, pp. 66-78
Persistent link: https://www.econbiz.de/10011965528
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The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.; Cordery, Carolyn; Van Zijl, Tony - In: Abacus : a journal of accounting, finance and business … 51 (2015) 1, pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
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The role of fair value accounting in promoting government accountability
Rodríguez Bolívar, Manuel Pedro; Navarro Galera, Andrés - In: Abacus : a journal of accounting, finance and business … 48 (2012) 3, pp. 348-386
Persistent link: https://www.econbiz.de/10009630279
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IFRS practices and the persistence of accounting system classification
Nobes, Christopher - In: Abacus : a journal of accounting, finance and business … 47 (2011) 3, pp. 267-283
Persistent link: https://www.econbiz.de/10009348996
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Revisiting the fundamental concepts of IFRS
Gebhardt, Günther; Mora, Aracelli; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 50 (2014) 1, pp. 107-116
Persistent link: https://www.econbiz.de/10010351509
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Using academic research for the post-implementation review of accounting standards : a note
Ewert, Ralf; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 48 (2012) 2, pp. 278-291
Persistent link: https://www.econbiz.de/10009570425