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Expected-loss-based accounting for impairment of financial instruments : the FASB and IASB proposals 2009-2016
Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting in Europe 13 (2016) 2, pp. 229-267
Persistent link: https://www.econbiz.de/10012154544
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Interpreting the European Union's IFRS endorsement criteria : the case of IFRS 9
Bischof, Jannis; Daske, Holger - In: Accounting in Europe 13 (2016) 2, pp. 129-168
Persistent link: https://www.econbiz.de/10012154530
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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
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Splitting accountability hairs : anomalies in the adaptation of IFRS for SMEs in the UK and Ireland
Arafat, Imam; Dunne, Theresa; Ahmed, Ahmed H. - In: Accounting in Europe 17 (2020) 2, pp. 183-203
Persistent link: https://www.econbiz.de/10012256413
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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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Legitimacy of private accounting standard setters : literature review and suggestions for future research
Sanada, Masatsugu - In: Accounting in Europe 17 (2020) 3, pp. 264-302
Persistent link: https://www.econbiz.de/10012384589
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The HM "treasure's island" : the application of accruals-based accounting standards in the UK government
Biondi, Yuri - In: Accounting in Europe 13 (2016) 1, pp. 81-102
Persistent link: https://www.econbiz.de/10012154384
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The value relevance of fair value levels : time trends under IFRS and U.S. GAAP
Filip, Andrei; Hammami, Ahmad; Huang, Zhongwei; Jeny, Anne - In: Accounting in Europe 18 (2021) 2, pp. 196-217
Persistent link: https://www.econbiz.de/10012597183
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A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin - In: Accounting in Europe 15 (2018) 1, pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
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Introducing more IFRS principles of disclosure : will the poor disclosers improve?
Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321
Persistent link: https://www.econbiz.de/10011997749