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International accounting standard setting and geopolitics
Camfferman, Kees - In: Accounting in Europe 17 (2020) 3, pp. 243-263
Persistent link: https://www.econbiz.de/10012384588
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Harmonizing internationally to harmonize internally : accounting for a global exit from the EU's decision trap
Kudrna, Zdenek; Müller, Patrick - In: Journal of common market studies : JCMS 55 (2017) 4, pp. 815-831
Persistent link: https://www.econbiz.de/10011763624
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International accounting harmonization : the impossible (and unnecessary?) dream
Goeltz, Richard Karl - 2008
Persistent link: https://www.econbiz.de/10003715372
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"Bottom line compliance" with the IASC : a comparative analysis
Evans, Thomas G.; Taylor, Martin E. - 2008
Persistent link: https://www.econbiz.de/10003715403
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Accounting standards setting : an international perspective
Bromwich, Michael (contributor);  … - 1983
Persistent link: https://www.econbiz.de/10000055100
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The evolution of global standards of accounting
Gebhardt, Günther - 1999
The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...
Persistent link: https://www.econbiz.de/10009767699
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International accounting standards : a legal illusion for the benefit of shareholders
Compin, Frédéric - In: International journal of critical accounting : IJCA 5 (2013) 6, pp. 594-608
Persistent link: https://www.econbiz.de/10010379000
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Global Accounting Standards - A Success Story? An Empirical Investigation of the First FASB & IASB Convergence Project
Luthardt, Ulf M.T. - 2008
combinations standards converge US GAAP and IFRS in all but the calculation of non-controlling interests. Although the accounting …
Persistent link: https://www.econbiz.de/10012724291
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Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieving Legitimate Accounting Standards
Eisenschmidt, Karsten - 2017
development in order to assure the legitimacy of IFRS. They refer to the constitutional economics concept of hypothetical consent …
Persistent link: https://www.econbiz.de/10012973424
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Current Debates Regarding International Accounting Harmonization, Standardization and Compliance
Anghel, Ioana - 2016
describing the advantages, concerns, success and flaws of the IAS/IFRS framework …The central goal of the adoption of the IFRS was to improve the quality of accounting information and to ensure greater … paper traces the evolution of international accounting harmonization, standardization and uniformity with the aim of …
Persistent link: https://www.econbiz.de/10012990110