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Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Avelé, Donatien; Édimo, Patrice Nyengué - In: International journal of critical accounting : IJCA 7 (2015) 4, pp. 351-365
Persistent link: https://www.econbiz.de/10011438899
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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Rethinking China : discourse, convergence and fair value accounting
Zhang, Eagle; Andrew, Jane - In: Critical perspectives on accounting : an international … 36 (2016), pp. 1-21
Persistent link: https://www.econbiz.de/10011487960
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IFRS non-GAAP earnings disclosures and fair value measurement
Malone, Lance; Tarca, Ann; Wee, Marvin - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
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A critical analysis of the use of fair value by Islamic financial institutions
Gharbi, Leila - In: Journal of Islamic accounting and business research : JIABR 7 (2016) 2, pp. 170-183
Persistent link: https://www.econbiz.de/10011568454
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Governance, transparency and accountability : an international comparison
Rodríguez Bolívar, Manuel Pedro; Navarro Galera, Andrés - In: Journal of policy modeling : JPMOD ; a social science … 37 (2015) 1, pp. 136-174
Persistent link: https://www.econbiz.de/10011332973
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The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
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The effects of SFAS 157 disclosures on investment decisions
Iselin, Michael; Nicoletti, Allison - In: Journal of accounting & economics 63 (2017) 2/3, pp. 404-427
Persistent link: https://www.econbiz.de/10011730327
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The dynamics application of accounting standards, and its importance in the measurement with fair value & disclosure
Al frijat, Yaser Saleh - In: Inventi impact: microfinance & banking (2017) 1, pp. 38-51
Persistent link: https://www.econbiz.de/10011689125
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Institutions and accounting standard transformation : observations from Japan
Urasaki, Naohiro - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 51-64
This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the...
Persistent link: https://www.econbiz.de/10011826025