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Discussion of "Making deferred taxes relevant"

Kvaal, Erlend - In: Accounting in Europe 15 (2018) 2, pp. 231-241

Persistent link: https://www.econbiz.de/10011997743

The role and current status of IFRS in the completion of national accounting rules : evidence from the Norway

Kvaal, Erlend - In: Accounting in Europe 14 (2017) 1/2, pp. 150-157

Persistent link: https://www.econbiz.de/10011997931

International differences in IFRS policy choice : a research note

Kvaal, Erlend; Nobes, Christopher - In: Accounting and business research : a research quarterly … 40 (2010) 2, pp. 173-187

Persistent link: https://www.econbiz.de/10003982707

IFRS policy changes and the continuation of national patterns of IFRS practice

Kvaal, Erlend; Nobes, Christopher - In: European accounting review 21 (2012) 2, pp. 343-371

Persistent link: https://www.econbiz.de/10009568083

IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice

Kvaal, Erlend - 2011

International Financial Reporting Standards (IFRS) contain several policy options. This paper examines the choices made in 2008/9 IFRS financial statements by large listed companies from five countries on all the options that are observable. We compare these choices with those that had been made...

Persistent link: https://www.econbiz.de/10013121769

Classification and measurement under IFRS 9 : a commentary and suggestions for future research

Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán; … - In: Accounting in Europe 21 (2024) 2, pp. 154-175

Persistent link: https://www.econbiz.de/10015048794