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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
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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
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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
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Have "European" and US GAAP measures of income and equity converged under IFRS? : evidence from European companies listed in the US
Gray, Sidney J.; Linthicum, Cheryl L.; Street, Donna L. - In: Accounting and business research : a research quarterly … 39 (2009) 5, pp. 431-447
Persistent link: https://www.econbiz.de/10003916602
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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
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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
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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
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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
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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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What financial and non-financial information on intangibles is value-relevant? : a review of the evidence
Wyatt, Anne - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 217-256
Persistent link: https://www.econbiz.de/10003745554