Similar Search Results

A study on the impact of IFRSs convergence in the Indian perspective

Lama, Sameer - In: Journal of commerce & business studies 1 (2013) 2, pp. 57-75

Persistent link: https://www.econbiz.de/10010393406

Financial reporting comparability : toward an XBRL ontology of the FASB/IFRS conceptual framework

Wenger, Mitchell R.; Thomas, Manoj A.; Babb, Jeffry Stephen - In: International journal of electronic finance : IJEF 7 (2013) 1, pp. 15-32

Persistent link: https://www.econbiz.de/10009719842

XBRL for financial reporting : evidence on Italian GAAP versus IFRS

Valentinetti, Diego; Rea, Michele A. - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 3, pp. 237-260

Persistent link: https://www.econbiz.de/10010193776

Digitizing international financial reports with iXBRL and the IFRS taxonomy : the case of the European Union, U.S., and SAP SE

Holtzblatt, Mark A.; Brands, Kristine M. - In: Issues in accounting education 38 (2023) 2, pp. 125-153

Persistent link: https://www.econbiz.de/10014313974

Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52

-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy … electronic filings in Europe on the IFRS taxonomy by 2020 signal that national regulators, external accounting observers and … international regulators have a dissent. This paper reflects the expressed concerns by national standard setters. Applying a …

Persistent link: https://www.econbiz.de/10011818182