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Convergence in motion : a review of fair value levels' relevance
Filip, Andrei; Hammami, Ahmad; Huang, Zhongwei; Jeny, Anne - In: Accounting in Europe 18 (2021) 3, pp. 275-294
Persistent link: https://www.econbiz.de/10012694122
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What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter; Hamberg, Mattias - In: Accounting in Europe 18 (2021) 2, pp. 218-248
Persistent link: https://www.econbiz.de/10012597184
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Do macro-economic crises determine accounting value relevance?
Bilgic, F. Ayzer; Ho, Sandra; Hodgson, Allan; Xiong, … - In: Accounting in Europe 15 (2018) 3, pp. 402-422
Persistent link: https://www.econbiz.de/10011997773
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Fair value accounting : the eternal debate : AinE EAA symposium, May 2018
Mora, Araceli; McGeachin, Anne; Barth, Mary E.; Barker, … - In: Accounting in Europe 16 (2019) 3, pp. 237-255
Persistent link: https://www.econbiz.de/10012177178
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The value relevance of risk disclosure : an analysis of the banking sector
Giner Inchausti, Begoña; Allini, Alessandra; Zampella, … - In: Accounting in Europe 17 (2020) 2, pp. 129-157
Persistent link: https://www.econbiz.de/10012256403
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IFRS 16 Incremental Borrowing Rate : comparability issues and a methodology proposal for Loss Given Default Adjustment
Delgado-Vaquero, David; Morales-Diaz, Jose; … - In: Accounting in Europe 19 (2022) 2, pp. 287-310
Persistent link: https://www.econbiz.de/10013350328
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The Italian depreciation suspension policy during the COVID-19 pandemic : consequences on private firms' borrowing capacity
Mattei, Marco Maria; Merlo, Matteo; Monaco, Eleonora - In: Accounting in Europe 20 (2023) 2, pp. 166-193
Persistent link: https://www.econbiz.de/10014320093
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On translating goodwill
Nobes, Christopher - In: Accounting in Europe 18 (2021) 3, pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
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Accounting standards for european non-profits : reasons and barriers for a harmonisation process
Lopez-Arceiz, Francisco J.; Bellostas, Ana J.; Moneva, … - In: Accounting in Europe 18 (2021) 1, pp. 43-74
Persistent link: https://www.econbiz.de/10012497268
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International accounting standard setting and geopolitics
Camfferman, Kees - In: Accounting in Europe 17 (2020) 3, pp. 243-263
Persistent link: https://www.econbiz.de/10012384588