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Measurement in financial reporting : the need for concepts
Barth, Mary E. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 331-352
Persistent link: https://www.econbiz.de/10010408292
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Revised model for presentation in statement(s) of financial performance : potential implications for measurement in the conceptual framework
Linsmeier, Thomas J. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 4, pp. 485-498
Persistent link: https://www.econbiz.de/10011630104
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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58
Persistent link: https://www.econbiz.de/10011979043
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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
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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
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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
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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
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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
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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
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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