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Institutions and accounting standard transformation : observations from Japan
Urasaki, Naohiro - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 51-64
This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the...
Persistent link: https://www.econbiz.de/10011826025
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Accounting in accordance with IFRS and assessment, in view of the requirements for SMEs and handicraft enterprises
Schildbach, Thomas - In: Alignment of accounting for SMEs and handicraft …, (pp. 31-71). 2009
Persistent link: https://www.econbiz.de/10003935440
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Economic problems of applying IFRS to SMEs and handicraft enterprises
Haase, Klaus Dittmar - In: Alignment of accounting for SMEs and handicraft …, (pp. 99-128). 2009
Persistent link: https://www.econbiz.de/10003935445
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Fair value under IFRSs : issues for developing countries and SMEs
Pacter, Paul - In: The Routledge companion to fair value and financial …, (pp. 350-369). 2007
Persistent link: https://www.econbiz.de/10003515033
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Analýza výkaznictví cenných papíru° malými a středními podniky v ČR
Strouhal, Jiří; Paseková, Marie; Hrubošová, Eva - In: Journal of competitiveness : the scientific periodical … (2011) 1, pp. 91-101
Persistent link: https://www.econbiz.de/10009735309
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Rechnungslegung nach IFRS und ihre Beurteilung aus der Sicht der Anforderungen von KMU und Handwerksbetrieben
Schildbach, Thomas - In: Ausrichtung der Rechnungslegung für KMU und …, (pp. 33-76). 2009
Persistent link: https://www.econbiz.de/10014563651
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Ist der Fair Value fair zum Mittelstand? : ein Plädoyer für KMU-Rahmengrundsätze mit Augenmaß am Beispiel von Finanzinstrumenten
Wolz, Matthias; Janssen, Jan - In: WPg : Kompetenz schafft Vertrauen 62 (2009) 11, pp. 593-604
Persistent link: https://www.econbiz.de/10003840080
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Principles of private firm valuation
Feldman, Stanley J. - 2005
Persistent link: https://www.econbiz.de/10002392598
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Principles of private firm valuation
Feldman, Stanley J. - 2005
A complete explanation of the issues that determine private firm valuePrinciples of Private Firm Valuation combines recent academic research and practical real-world experience to help readers better understand the multitude of factors that determine private firm value. For the financial...
Persistent link: https://www.econbiz.de/10012673306
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Rahmenkonzept zur Abwägung von Kosten und Nutzen im Standardsetzungsprozess der internationalen Rechnungslegung
Maier, Andreas (contributor) - 2008
Persistent link: https://www.econbiz.de/10003713596