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Economic "reality" and the myth of the bottom line
Moore, Louella - In: Accounting horizons : a quarterly publication of the … 23 (2009) 3, pp. 327-340
Persistent link: https://www.econbiz.de/10003897668
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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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Response to the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US Iss...
Bradshaw, Mark; Callahan, Carolyn; Ciesielski, Jack; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 117-128
Persistent link: https://www.econbiz.de/10003976616
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A research-based perspective on the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standa...
Jamal, Karim; Bloomfield, Robert; Christensen, Theodore E. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 139-147
Persistent link: https://www.econbiz.de/10003976638
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Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement pr...
Moehrle, Stephen; Stober, Thomas; Jamal, Karim; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 149-158
Persistent link: https://www.econbiz.de/10003976649
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Are revisions to SFAS No. 5 needed?
Desir, Rosemond; Fanning, Kirsten; Pfeiffer, Ray J. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 525-544
Persistent link: https://www.econbiz.de/10008825625
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Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition i...
Colson, Robert H.; Bloomfield, Robert; Christensen, … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 689-702
Persistent link: https://www.econbiz.de/10008839872
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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