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Requirements for reaching accounting harmonization
Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161
Persistent link: https://www.econbiz.de/10012241708
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Requirements for reaching accounting harmonization
Poida, Ionela; Băcanu, Mihaela-Nicoleta - In: Journal of accounting and auditing : research & … (2018), pp. 1-8
Persistent link: https://www.econbiz.de/10011864757
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The impact of differences in ambiguity tolerance on accounting standard interpretation: implications and responses
Leung, Edward; Harding, Noel - In: Afro-Asian Journal of Finance and Accounting : AAJFA 1 (2008) 2, pp. 162-179
Persistent link: https://www.econbiz.de/10003787141
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Laws on enterprise accounting and auditing standards and their enforcement
Zhang, Lei - In: Assessing the extent of China's marketization, (pp. 291-301). 2006
Persistent link: https://www.econbiz.de/10003425385
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Accounting for revenues : a framework for standard setting
Ohlson, James A.; Penman, Stephen H.; Biondi, Yuri; … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
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Earnings management and participation in accounting standard-setting
Königsgruber, Roland; Palan, Stefan - In: Central European journal of operations research : CEJOR … 23 (2015) 1, pp. 31-52
Persistent link: https://www.econbiz.de/10010481752
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The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.; Cordery, Carolyn; Van Zijl, Tony - In: Abacus : a journal of accounting, finance and business … 51 (2015) 1, pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
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The Challenge of Accounting Standards : A Critical Perspective
Narayanaswamy, R. - 2012
This paper identifies a number of serious deficiencies in the current constitutional arrangements as well as processes for setting accounting standards in India.The author examines the recent move by the Institute of Chartered Accountants of India to enforce some accounting standards. This is an...
Persistent link: https://www.econbiz.de/10013098331
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The simulation study of the change of accounting standards for business enterprises based on evolutionary game
Qin, Rui; Jian, Zhaoquan - In: Expert journal of finance 3 (2015), pp. 31-39
Persistent link: https://www.econbiz.de/10011572254
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Stakeholder participation in the governmental accounting standard-setting process
Kidwell, Linda; Lowensohn, Suzanne L. - In: Journal of public budgeting, accounting & financial … 30 (2018) 2, pp. 252-268
Persistent link: https://www.econbiz.de/10012056587