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SEC’s push back on adoption of IFRS in the United States
Yallapragada, RamMohan R.; Roe, C. William; Toma, Alfred G. - In: Journal of business & economics research 12 (2014) 3, pp. 237-244
Persistent link: https://www.econbiz.de/10010400229
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature
Moehrle, S.; Kozloski, T.; Meckfessel, M.; … - In: Research in accounting regulation 30 (2018) 1, pp. 49-62
Persistent link: https://www.econbiz.de/10011916360
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SOME ISSUES ABOUT THE TRANSITION FROM U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Elena, Hlaciuc; Catalina, Mihalciuc Camelia; Stefana, … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 28-28
The ultimate goal of a move to IFRS International Financial Reporting Standards isthe rigorous application of a single set of global accounting standards, which will produce high-quality, transparent financial information to help investors and other stakeholders in the world'scapital markets...
Persistent link: https://www.econbiz.de/10008497420
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The challenges of improving revenue-recognition standard for multiple-element firms:evidence from the software industry (SOP 97-2)
Swanson, Edward P. (contributor) - 2008
findingsshould interest FASB in its project on developing a new revenue-recognition standard. …
Persistent link: https://www.econbiz.de/10009464913
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Africa does not need IFRS
Sy, Aida; Tinker, Anthony - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 1, pp. 1-8
Persistent link: https://www.econbiz.de/10009792152
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The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings
Kaya, Devrimi - In: International journal of accounting and information … 22 (2014) 1, pp. 2-17
Persistent link: https://www.econbiz.de/10010337774
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
Moehrle, Stephen R.; Meckfessel, Michele; … - In: Research in accounting regulation 30 (2018) 2, pp. 138-147
Persistent link: https://www.econbiz.de/10011947565
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Social/critical/emancipatory accounting research : its failure and prospects for redemption
Huber, Wm. Dennis - In: Accounting, accountability and society : trends and …, (pp. 167-187). 2020
Persistent link: https://www.econbiz.de/10012208717
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Accounting for cryptocurrencies under FASB and the financial reporting impact on large US corporations in 2020 and beyond
Currie, Hailey; Boyer-Davis, Stacy; Oswald, Raina - In: American journal of finance and accounting 7 (2022) 1, pp. 22-38
Persistent link: https://www.econbiz.de/10014285863
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The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL
Kaya, Devrimi - In: International Journal of Accounting and Information … 22 (2014) 1, pp. 2-17
Purpose – The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54 financial and...
Persistent link: https://www.econbiz.de/10014759384