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Leveraging cost accounting to manage earnings : evidence from Toshiba's semiconductor business

Ramasubramanian, Hari; Gujarathi, Mahendra R.; … - In: Issues in accounting education 38 (2023) 2, pp. 177-194

Persistent link: https://www.econbiz.de/10014313977

Management accounting : analysis and interpretation

McWatters, C. S.; Zimmerman, Jerold L.; Morse, Dale C. - 2008 - [3. ed.]

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Management accounting : analysis and interpretation

McWatters, Cheryl S. - 2001 - 2. ed.

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Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts

Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16

The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...

Persistent link: https://www.econbiz.de/10014521377