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What exactly is convergence?
Pacter, Paul - In: International Journal of Accounting, Auditing and … 2 (2005) 1/2, pp. 67-83
From its inception in 1973, the former International Accounting Standards Committee (IASC) worked towards harmonising global accounting standards by developing standards that could serve as a model on which national standard setters could base their own standards. The IASC was replaced by the...
Persistent link: https://www.econbiz.de/10011130301
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Die geplanten Ertragsrealisierungsansätze von IASB und FASB und mögliche Auswirkungen auf die Jahresabschlussanalyse
Wurm, Birgit - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003773158
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Reporting Financial Performance : Konzeption und Darstellung der Erfolgsrechnung nach Vorschriften des ASB, FASB und IASB
Bogajewskaja, Janina - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003438983
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FASB's initiatives to improve on the quality of standards : the role of constituents ot the commentary stage
Anabila, Andrew Ayimbila - In: International journal of economics and accounting : IJEA 1 (2010) 1/2, pp. 3-21
Persistent link: https://www.econbiz.de/10008906251
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Reflections on the revision of the IASB framework by EAA academics
Peasnell, Ken V.; Dean, Graeme W.; Gebhardt, Günther - In: Abacus : a journal of accounting, finance and business … 45 (2009) 4, pp. 518-527
Persistent link: https://www.econbiz.de/10003921478
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Konzernrechnungslegung zwischen Konvergenz und Wettbewerb : US-GAAP, IFRS oder Euro-IFRS?
Berndt, Thomas; Hommel, Michael - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 57 (2005) 5, pp. 407-423
Persistent link: https://www.econbiz.de/10003153287
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Jurisprudence and the conceptual framework project : the enduring ideas of Scott, Spacek and Stamp
Lakshminarayan, Srivatsan - In: International journal of critical accounting : IJCA 12 (2021) 5, pp. 444-464
Persistent link: https://www.econbiz.de/10012939648
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FASB's initiatives to improve on the quality of standards: the role of constituents at the commentary stage
Anabila, Andrew Ayimbila - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 3-21
To improve on the quality of standards, FASB has taken certain initiatives. They include a plan to adopt a principles …-based approach to standard setting, issue standards jointly with the IASB, and shorten the commentary period. These require … participation among constituents. The manner in which FASB handles comment letters sometimes disaffects constituents. This can stall …
Persistent link: https://www.econbiz.de/10010669438
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Reporting Financial Performance : Konzeption und Darstellung der Erfolgsrechnung nach Vorschriften des ASB, FASB und IASB
Bogajewskaja, Janina - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013515516
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Exploring the usefulness of comprehensive income: an empirical study
Fallatah, Yaser Ahmad; Talha, Mohammad - In: International Journal of Accounting and Finance 1 (2009) 3, pp. 302-322
Statement of Financial Accounting Standards (SFAS) No. 130 and the International Accounting Standards Board (IASB … Standards Board (FASB) permits companies to present comprehensive income in three different ways: 1) in the income statement; 2 …
Persistent link: https://www.econbiz.de/10008539345