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Internationale Rechnungslegungsstandards IAS/IFRS : Grundlagen und Grundsätze, Bilanzierung, Bewertung und Angaben, Umstellung und Analyse
Wagenhofer, Alfred - 2009 - 6., aktualisierte und erw. Aufl., Studienausg.
Persistent link: https://www.econbiz.de/10003785435
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Research, standard setting, and global financial reporting
Barth, Mary E. - 2006
Persistent link: https://www.econbiz.de/10003590574
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Aiming for global accounting standards : the International Accounting Standards Board, 2001 - 2011
Camfferman, Kees; Zeff, Stephen A. - 2015 - 1st ed.
Evolution of the IASC into the IASB -- Setting up the IASB -- The first wave of jurisdictional adoptions of IFRSs -- The IASB sets its agenda : 'improvement, convergence, leadership' -- Financial instruments : the confrontation with Europe -- The IASC foundation's first constitution review :...
Persistent link: https://www.econbiz.de/10010498640
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International Financial Reporting Standards and banking regulation : a comeback of the state?
Grasl, Maximilian - 2011
2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution … outcomes: The pro-cyclical IFRS-accounting standards have come to be accused of exacerbating the extent of the financial write … verbindliche Normen. Bietet diese Übertragung der International Financial Reporting Standards (IFRS) in das Europäische Recht einen …
Persistent link: https://www.econbiz.de/10009384678
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The interpretation differences of verbal probability expressions in principles-based accounting standards : evidence from China
Tang, Fengchun; Yang, Ling - In: International journal of accounting, auditing and … 12 (2016) 3, pp. 287-312
Persistent link: https://www.econbiz.de/10011644098
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Internationale Rechnungslegungsstandards IAS/IFRS : Grundlagen und Grundsätze, Bilanzierung, Bewertung und Angaben, Umstellung und Analyse
Wagenhofer, Alfred - 2010 - 6., aktualisierte und erweiterte Auflage
Persistent link: https://www.econbiz.de/10012166516
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On the "review of structure and effectiveness of the IFRS Foundation" : the EAA’s Financial Reporting Standards Committee’s view
Giner Inchausti, Begoña; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 285-294
Persistent link: https://www.econbiz.de/10012154555
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Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of economics, finance & administrative science 18 (2013) 34, pp. 16-23
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements … uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as …
Persistent link: https://www.econbiz.de/10011872220