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Impairment Losses : The Impact of First-time Adoption of the Accounting Standardisation System in Portugal

Oliveira, Jonas; Azevedo, Graça; Oliveira, Bertina - In: Australian Accounting Review 28 (2018) 4, pp. 556-576

Persistent link: https://www.econbiz.de/10012088023

Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework

Craig, Russell; Smieliauskas, Wally; Amernic, Joel - In: Australian Accounting Review 24 (2014) 3, pp. 200-206

type="main" <p>To enhance understanding of the status of the Financial Accounting Standards Board's Conceptual Framework for Financial Reporting, we analyse important rules of evidence in United States (US) courts regarding the presentation of expert accounting witness testimony. We draw on this...</p>

Persistent link: https://www.econbiz.de/10011036910

Assessments of the Expert Evidence of Accountants

Craig, Russell; Reddy, Prasuna - In: Australian Accounting Review 14 (2004) 32, pp. 73-80

Persistent link: https://www.econbiz.de/10011202487