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Lobbying on accounting standards : evidence from IFRS 2 on share-based payments

Giner, Begoña; Arce, Miguel - In: European accounting review 21 (2012) 4, pp. 655-691

Persistent link: https://www.econbiz.de/10009682732

Adoption of International Financial Reporting Standards and its effect on quality of financial reporting : a bibliometric study

Kumari, Reena; Naresh G. - In: International journal of managerial and financial … 15 (2023) 3, pp. 255-281

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The survival of international differences under IFRS : towards a research agenda

Nobes, Christopher - 2008

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IFRS-Local GAAP Reconciliation Statements : Insights from the Academic Literature

Miah, Muhammad Shahin - 2018

The main objective of International Financial Reporting Standards (IFRS) is to promote a single set of accounting … standards which can be applied globally. IFRS 1 requires IFRS adopter firms' to prepare at least one year of comparative … information under IFRS and under local GAAP, which is termed as IFRS-Local GAAP (e.g., IFRS-UK GAAP for the UK) reconciliation …

Persistent link: https://www.econbiz.de/10012924372