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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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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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Do goodwill impairments by European firms provide useful information to investors?
Schatt, Alain; Doukakis, Leonidas; Bessieux-Ollier, Corinne - In: Accounting in Europe 13 (2016) 3, pp. 307-327
Persistent link: https://www.econbiz.de/10012154570
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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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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
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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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Accounting and politics in europe : influencing the standard
Walton, Peter J. - In: Accounting in Europe 17 (2020) 3, pp. 303-313
Persistent link: https://www.econbiz.de/10012384590
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The evolution of the European public good assessment in the EU endorsement process of IFRS
Hossfeld, Christopher; Muller-Lagarde, Yvonne; … - In: Accounting in Europe 17 (2020) 3, pp. 314-333
Persistent link: https://www.econbiz.de/10012384594
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The use of public interest arguments in the European accounting field
Di Fabio, Costanza - In: Accounting in Europe 17 (2020) 3, pp. 334-366
Persistent link: https://www.econbiz.de/10012384595