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Internationale Rechnungslegung und Prüfung : betriebswirtschaftliche und juristische Aspekte: HGB, IAS, US-GAAP und ISA
Blomeyer, Wolfgang (ed.); Peemöller, Volker H. (contributor) - 2000
Verlagsinfo: Das Bilanzrecht steht im ersten Jahrzehnt des neuen Jahrtausends vor einer grundsätzlichen Neuordnung. Die … und US-amerikanischem Bilanzrecht. …
Persistent link: https://www.econbiz.de/10001495125
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Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
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The evolution of global standards of accounting
Gebhardt, Günther - 1999
The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...
Persistent link: https://www.econbiz.de/10009767699
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A comparison of between-country measures of legal setting and enforcement of accounting standards
Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50
Persistent link: https://www.econbiz.de/10011525557
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Cautiounsness on convergence of accounting standards across countries
Angeloni, Silvia - In: Corporate communications : an international journal 21 (2016) 2, pp. 246-267
Persistent link: https://www.econbiz.de/10011559789
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Commentary on prospects for global financial reporting
Barth, Mary E. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 154-167
Persistent link: https://www.econbiz.de/10011409866
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Zur Interpretation von internationalen Rechnungslegungsstandards: das Problem "hybrider Rechtsfortbildung"
Kirchner, Christian - In: Kritisches zu Rechnungslegung und …, (pp. 201-217). 2005
Persistent link: https://www.econbiz.de/10003197562
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Bilanzierung immaterieller Anlagewerte im internationalen Vergleich
Grottel, Bernd - 2002 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001724787
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Repoliticalization of Accounting Standard Setting — The IASB, the EU and the Global Financial Crisis
Bengtsson, Elias - 2014
Since its inception, the IASB has been able to set standards with relatively little political influence in its governance or standard setting process. But this changed with the outbreak of the global financial crisis. Political bodies began to view accounting standards as a contributing factor...
Persistent link: https://www.econbiz.de/10013068050
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Transparency vs. Comparability : The Impact of Accounting Standards on Foreign Direct Investment
Sabin, Gregory - 2019
This paper examines the roles comparability and transparency play in the relation between IFRS adoption and foreign … natural experiment resulting from Mexico's adoption of IFRS in 2012. Greater comparability (adoption of IFRS by both domestic … and foreign parties), controlling for transparency (adoption of IFRS by Mexico), increases FDI inflows as reported in …
Persistent link: https://www.econbiz.de/10012872181