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Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence

Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50

Persistent link: https://www.econbiz.de/10011316573

Generic Bank : accounting for debt securities sales and impairments

Cantrell, Brett W. - In: Issues in accounting education 34 (2019) 4, pp. 15-29

Persistent link: https://www.econbiz.de/10012257619

The interpretation of "in context" verbal probability expressions used in international financial reporting standards: Evidence from Poland

Gierusz, Jerzy; Kolesnik, Katarzyna; Gembka, Sylwia Silska - In: European Financial and Accounting Journal 14 (2019) 1, pp. 25-46

The objective of this paper is to specify in which way Polish accounting professionals manage to interpret 'in context' verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the prudence principle and the Polish mindset, we...

Persistent link: https://www.econbiz.de/10012623013

Bleak weather for Sun-Shine AG : a case study of impairment of assets

Detzen, Dominic; Stork Wersborg, Tobias; Zülch, Henning - In: Issues in accounting education 30 (2015) 2, pp. 113-126

Persistent link: https://www.econbiz.de/10011296921

Impact of ambiguity tolerance and tertiary education on professional judgment

Han, Yingying; Chand, Parmod; Mala, Rajni - In: Accounting forum : advancing the interdisciplinary and … 43 (2019) 4, pp. 426-447

Persistent link: https://www.econbiz.de/10012106442

The interpretation of "in context" verbal probability expressions used in international financial reporting standards : evidence from Poland

Gierusz, Jerzy; Kolesnik, Katarzyna; Gembka, Sylwia Silska - In: European financial and accounting journal : EFAJ 14 (2019) 1, pp. 25-46

The objective of this paper is to specify in which way Polish accounting professionals manage to interpret “in context” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the prudence principle and the Polish mindset, we...

Persistent link: https://www.econbiz.de/10012118744

PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA

Ovidiu, MEGAN - In: Annals of Faculty of Economics 1 (2011) 2, pp. 564-570

The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o.) joined the European Union an important...

Persistent link: https://www.econbiz.de/10009650811

The influence of professional judgment on the use of elements of the accounting method under the application of IFRS

Zasadnyi, Bohdan; Mykhalska, Olena; Feshchenko, Yevheniya - In: Technology audit and production reserves 5 (2022) 4/67, pp. 16-21

Persistent link: https://www.econbiz.de/10013459984

Professional autonomy and IFRSs adoption

Dima, Bogdan; Dima, Ştefana Maria; Năchescu, Miruna; … - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 627-654

Since the concept of professional judgment is at the core of principles-based financial reporting, the present article analyses the connection between professional autonomy (including as component professional judgment) and International Financial Reporting Standards (IFRSs) adoption. Thus, we...

Persistent link: https://www.econbiz.de/10011516311