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The European IFRS endorsement process : in search of a single voice
Mourik, Carien van; Walton, Peter - In: Accounting in Europe 15 (2018) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10011997647
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The impact of IFRS 16 on key financial ratios : a new methodological approach
Morales-Díaz, José; Zamora-Ramírez, Constancio - In: Accounting in Europe 15 (2018) 1, pp. 105-133
Persistent link: https://www.econbiz.de/10011997675
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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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Gaps in the IFRS conceptual framework
Barker, Richard; Teixeira, Alan - In: Accounting in Europe 15 (2018) 2, pp. 153-166
Persistent link: https://www.econbiz.de/10011997709
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Articulation, profit or loss and OCI in the IASB conceptual framework : different shades of clean (or dirty) surplus
Mourik, Carien van; Asami, Yuko Katsuo - In: Accounting in Europe 15 (2018) 2, pp. 167-192
Persistent link: https://www.econbiz.de/10011997712
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Discussion of Barker and Teixeira (2018, "Gaps in the IFRS conceptual framework", Accounting in Europe, 15) and Van Mourik and Katsuo ( 2018, "Profit or loss in the IASB conceptual...
Walton, Peter J. - In: Accounting in Europe 15 (2018) 2, pp. 193-199
Persistent link: https://www.econbiz.de/10011997727
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Making deferred taxes relevant
Brouwer, Arjan; Naarding, Ewout - In: Accounting in Europe 15 (2018) 2, pp. 200-230
Persistent link: https://www.econbiz.de/10011997734
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Discussion of "Making deferred taxes relevant"
Kvaal, Erlend - In: Accounting in Europe 15 (2018) 2, pp. 231-241
Persistent link: https://www.econbiz.de/10011997743
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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
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The need to provide internationally comparable accounting information and the application of IFRS : empirical evidence from German private firms
Eierle, Brigitte; Shirkhani, David; Helduser, Christiane - In: Accounting in Europe 15 (2018) 3, pp. 323-346
Persistent link: https://www.econbiz.de/10011997768