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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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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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Classification and measurement under IFRS 9 : a commentary and suggestions for future research
Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán; … - In: Accounting in Europe 21 (2024) 2, pp. 154-175
Persistent link: https://www.econbiz.de/10015048794
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Ownership structure and accounting method choice : a study of European real estate companies
Mäki, Juha; Somoza-Lopez, Antonio; Sundgren, Stefan - In: Accounting in Europe 13 (2016) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012154380
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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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Hedge accounting and its consequences on portfolio earnings : a simulation study
Müller, Viktoria - In: Accounting in Europe 17 (2020) 2, pp. 204-237
Persistent link: https://www.econbiz.de/10012255512
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Impairments of Greek government bonds under IAS 39 and IFRS 9 : a case study
Gebhardt, Günther - In: Accounting in Europe 13 (2016) 2, pp. 169-196
Persistent link: https://www.econbiz.de/10012154533
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The interaction of the IFRS 9 expected loss approach with supervisory rules and implications for financial stability
Novotny-Farkas, Zoltán - In: Accounting in Europe 13 (2016) 2, pp. 197-227
Persistent link: https://www.econbiz.de/10012154538
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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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Revisiting constituents' reflections on the incorporation of day-one losses into IFRS 9
Orthaus, Selina; Rugilo, Daniel - In: Accounting in Europe 20 (2023) 1, pp. 93-119
Persistent link: https://www.econbiz.de/10014281344