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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...

Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10013419442

Accounting for intangible assets in Scandinavia, the UK, the US, and by the IASC : challenges and a solution

Høegh-Krohn, Nils E. Joachim; Knivsflå, Kjell Henry - 2009

Persistent link: https://www.econbiz.de/10003826065

Changes in the value relevance of goodwill accounting following the adoption of IFRS 3

Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73

Persistent link: https://www.econbiz.de/10010439625

The cross-country comparability of IFRS earnings and book values : evidence from France and Germany

Kang, Tony - In: Journal of international accounting research 11 (2012) 1, pp. 185-190

Persistent link: https://www.econbiz.de/10009549394

Vestiges of British, German and Polish tax depreciation and amortization regulations in IFRS financial statements

Walkowiak, Marcin Piotr - In: The Poznań University of Economics review 14 (2014) 2, pp. 63-79

Persistent link: https://www.econbiz.de/10010396169

The Cross-Country Comparability of IFRS Earnings and Book Values : Evidence from France and Germany

Liao, Qing - 2012

accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …

Persistent link: https://www.econbiz.de/10013112946

A concept of presenting items in profit or loss or other comprehensive income : a theoretical and empirical study

Hochreutener, Yves - 2018

Zehn Jahre nachdem das IASB das sonstige Gesamtergebnis eingeführt hat, führt dieses immer noch ein Schattendasein. Es stellt sich die Frage, ob dieser Zustand berechtigt ist und falls erwünscht, wie dieser geändert werden könnte. In den 1970er Jahren führte die anhaltend hohe Inflation zu...

Persistent link: https://www.econbiz.de/10011981761