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SEC’s push back on adoption of IFRS in the United States
Yallapragada, RamMohan R.; Roe, C. William; Toma, Alfred G. - In: Journal of business & economics research 12 (2014) 3, pp. 237-244
Persistent link: https://www.econbiz.de/10010400229
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Africa does not need IFRS
Sy, Aida; Tinker, Anthony - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 1, pp. 1-8
Persistent link: https://www.econbiz.de/10009792152
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IFRS and the FASB: a marriage not made in heaven
Sy, Aida; Tinker, Tony; Okcabol, Fahrettin - In: African Journal of Economic and Sustainable Development 1 (2012) 4, pp. 329-336
'gold standard' set by the US Securities and Exchange Commission (SEC) and the US Financial Accounting Standards Board (FASB …
Persistent link: https://www.econbiz.de/10010670302
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Accounting for cryptocurrencies under FASB and the financial reporting impact on large US corporations in 2020 and beyond
Currie, Hailey; Boyer-Davis, Stacy; Oswald, Raina - In: American journal of finance and accounting 7 (2022) 1, pp. 22-38
Persistent link: https://www.econbiz.de/10014285863
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Africa does not need IFRS
Sy, Aida; Tinker, Tony - In: African Journal of Accounting, Auditing and Finance 2 (2013) 1, pp. 1-8
A great deal of hype surrounds the so-called revolution in accounting standard setting. The International Financial Reporting Standards (IFRS) enterprise aims to introduce a single global accounting and financial reporting language that would standardise reporting practices throughout the globe....
Persistent link: https://www.econbiz.de/10010682890
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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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The international standards on auditing as a convergence parameter between US GAAP and IFRS
Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10012001345
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Brexit and the Trump Era : the future of IFRS
Nurunnabi, Mohammad - In: Business horizons 62 (2019) 3, pp. 319-326
Persistent link: https://www.econbiz.de/10012024120