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On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system
Carmona, Salvador; Trombetta, Marco - In: Journal of Accounting and Public Policy 27 (2008) 6, pp. 455-461
The widespread acceptance of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) makes it timely to examine their technical determinants as well as their implications for the accounting profession and the process of accounting harmonization. In this...
Persistent link: https://www.econbiz.de/10005541016
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The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching
Carmona, Salvador; Trombetta, Marco - In: Advances in accounting : a research annual 26 (2010) 1, pp. 1-5
Persistent link: https://www.econbiz.de/10008702078
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On the Global Acceptance of IAS/IFRS Accounting Standards : The Logic and Implications of the Principles-Based System
Carmona, Salvador - 2009
The widespread acceptance of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) makes it timely to examine their technical determinants as well as their implications for the accounting profession and the process of accounting harmonization. In this...
Persistent link: https://www.econbiz.de/10012765001
Cover Image
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system
Carmona, Salvador; Trombetta, Marco - In: Journal of accounting and public policy 27 (2008) 6, pp. 455-462
Persistent link: https://www.econbiz.de/10008898060
Cover Image
The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching
Carmona, Salvador; Trombetta, Marco - In: Advances in accounting : a research annual 26 (2010) 1, pp. 1-5
Persistent link: https://www.econbiz.de/10009897649
Cover Image
On the global acceptance of IAS-IFRS accounting standards: The logic and implications of the principles-based system
Carmona, Salvador; Trombetta, Marco - In: Journal of accounting and public policy 27 (2008) 6, pp. 455-461
Persistent link: https://www.econbiz.de/10008143180