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The role of local accounting standard setters in institutional complexity : 'explosion' of local standards in Japan
Matsubara, Saori; Endo, Takahiro - 2016
Persistent link: https://www.econbiz.de/10011612679
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The disclosure of Non-GAAP performance measures and the adoption of IFRS : evidence from Japanese firms' experience
Shibasaki, Yuta; Toyokura, Chikara - 2019
Persistent link: https://www.econbiz.de/10013454059
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Internationale Rechnungslegung : Anschauungsmaterial für Forschung und Lehre
Gräfe, Christian - 1999 - (Aktualisierte Fassung)
Persistent link: https://www.econbiz.de/10013360619
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Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.
. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …
Persistent link: https://www.econbiz.de/10003940201
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Internationale Rechnungslegung : Anschauungsmaterial für Forschung und Lehre
Gräfe, Christian - 1999
Persistent link: https://www.econbiz.de/10013360616
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Das System der handelsrechtlichen Grundsätze ordnungsmäßiger Buchführung : sind diese Prinzipien heute überholt?
Jacobs, Dietrich - 2004 - Stand: Februar 2004
Persistent link: https://www.econbiz.de/10013357759
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The influence of specific accounting differences on the choice between IFRS or US GAAP
Van der Meulen, Sofie; Gaeremynck, Ann; Willekens, Marleen - 2005
Persistent link: https://www.econbiz.de/10002628053
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Twin accounting? : A closer look at the compatibility of accounting practices of UK companies with US GAAP
Zambon, Stefano - 1998
Persistent link: https://www.econbiz.de/10000680729