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Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses
Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting and business research 49 (2019) 6, pp. 682-725
Persistent link: https://www.econbiz.de/10012226064
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Accounting for credit losses : ASU 2016-13
Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 28 (2016) 1, pp. 86-92
Persistent link: https://www.econbiz.de/10011621496
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Changes in the concept of capital and their effects on economic profit in Japan
Hiraoka, Shufuku - In: Japanese management accounting today, (pp. 23-34). 2007
Persistent link: https://www.econbiz.de/10003567571
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The role of accounting in the twenty-first century firm
Zimmerman, Jerold L. - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 485-509
Persistent link: https://www.econbiz.de/10011412659
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What Is the Importance of Financial Reporting from Local Gaap to Ifrs for Companies, and How Can the Accounting Treatment Influence This Factor within Firms’ Valuation Concept?
Dimitriou, Maria - 2020
The paper focuses on the accounting treatment under local GAAP and IAS/IFRS and the concepts of companies that are “implementing IFRS” or those “intending to implement IAS/IFRS” with a focus on companies in the food & beverages industry: alcohol-free beverage sector in Greece and...
Persistent link: https://www.econbiz.de/10012829370
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The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-liste...
Mey, Mattheus T.; Lamprecht, Christiaan - In: Journal of economic and financial sciences : JEF 13 (2020) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10012321229
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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
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Die Behandlung des Erlasses von Verbindlichkeiten in der Rechnungslegung einschließlich möglicher Einflüsse auf die Unternehmensbewertung
Nadvornik, Wolfgang; Fritz-Schmied, Gudrun - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 70 (2018) 3, pp. 271-286
Persistent link: https://www.econbiz.de/10011868905
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934