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Concepts-based education in a rules-based world : a challenge for accounting educators
Ryack, Kenneth N.; Mastilak, M. Christian; Hodgdon, … - In: Issues in accounting education 30 (2015) 4, pp. 251-274
Persistent link: https://www.econbiz.de/10011412850
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Student-authored IFRS teaching cases based on European Securities and Markets Authority reports : experiences from case writing and subsequent classroom use
Hughes, Susan B. - In: Journal of accounting education 41 (2017), pp. 58-74
Persistent link: https://www.econbiz.de/10011780656
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Formal Participation in the IASB's Due Process of Standard Setting : A Multi-Issue/Multi-Period Analysis
Jorissen, Ann - 2010
period 2002-2006, reveals that preparers sent most letters followed by the accounting profession and standard setters. With … accounting numbers of a company. Users, stock exchanges and their supervisory authorities write significantly more comment …
Persistent link: https://www.econbiz.de/10013148532
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China's progress with IFRS convergence : interviews with Chinese professors
Nie, Ping; Collins, Allison B.; Wang, Shanping - In: Issues in accounting education 28 (2013) 2, pp. 277-290
Persistent link: https://www.econbiz.de/10009760711
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
Persistent link: https://www.econbiz.de/10011456356
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A discussion over IFRS’ adoption in Islamic countries
Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010395938
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The dynamics of the Romanian financial reporting
Lapteş, Ramona; Popa, Adriana Florina - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 1, pp. 107-125
Persistent link: https://www.econbiz.de/10010391276
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Factors affecting the adoption of the international accounting standards
Xuan Thach Ha; Tran Hanh Phuong Le - In: Recent developments in Vietnamese business and finance, (pp. 199-221). 2021
Persistent link: https://www.econbiz.de/10012798667
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Impact of factors on fair value accounting : empirical study in Vietnam
Ngoc Bui Thi - In: Investment management and financial innovations 17 (2020) 3, pp. 10-26
Persistent link: https://www.econbiz.de/10012405421