Narrow search
Showing 1 - 10 of 33
Cover Image
A framework for financial reporting standards : issues and a suggested model ; American Accounting Association's Financial Accounting Standards Committee (AAA FASC)
Ohlson, James A.; Penman, Stephen; Bloomfield, Robert; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 471-485
Persistent link: https://www.econbiz.de/10008698019
Cover Image
Global accounting convergence and the potential adoption of IFRS by the US (part I) : conceptual underpinnings and economic analysis
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 355-394
Persistent link: https://www.econbiz.de/10008698028
Cover Image
Assessing the financial reporting consequences of conversion to IFRS : the case of equity-based compensation
MacAnally, Mary Lea; McGuire, Sean T.; Weaver, Connie D. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 589-621
Persistent link: https://www.econbiz.de/10008839882
Cover Image
Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
Cover Image
Accounting for revenues : a framework for standard setting
Ohlson, James A.; Penman, Stephen H.; Biondi, Yuri; … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
Cover Image
IFRS and the accounting consensus
Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 101-111
Persistent link: https://www.econbiz.de/10009523103
Cover Image
Study on the reform of the current financial report system of China
Dai, Xiling - In: International journal of economics and finance 2 (2010) 1, pp. 115-119
Persistent link: https://www.econbiz.de/10009311095
Cover Image
How would the mandatory adoption of IFRS affect the earnings quality of US firms? : evidence from cross-listed firms in the US
Sun, Jerry; Cahan, Steven F.; Emanuel, David - In: Accounting horizons : a quarterly publication of the … 25 (2011) 4, pp. 837-860
Persistent link: https://www.econbiz.de/10009487869
Cover Image
Influential factors on analytical methods in external audit
Khansalar, Ehsan; Dasht-Bayaz, Mahmoud Lari; Zarei, Javad - In: International journal of economics and finance 7 (2015) 11, pp. 76-83
Persistent link: https://www.econbiz.de/10011401200
Cover Image
The IASB and ASBJ conceptual frameworks : same objective, different financial performance concepts
Mourik, Carien van; Katsuo, Yuko - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 199-216
Persistent link: https://www.econbiz.de/10010515228