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The impact of accounting standards convergence on Chinese firms' overseas mergers and acquisitions
Sun, Shuwei; Zhao, Hailong; He, Xianjie; Zhang, Ying - In: China journal of accounting research : CJAR 12 (2019) 3, pp. 231-250
International Financial Reporting Standards (IFRS) prior to 2007. These results suggest that accounting standards (AS) convergence …
Persistent link: https://www.econbiz.de/10012117987
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650
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International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
Persistent link: https://www.econbiz.de/10013334995
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The effect of mandatory IFRS adoption on international cross-listings
Chen, Long; Ng, Jeff; Tsang, Albert - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
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Fehlende Vergleichbarkeit von Jahresabschlüssen als Hindernis einer internationalen Jahresabschlussanalyse?
Küting, Karlheinz; Harth, Hans-Jörg; Leinen, Markus - In: WPg : Kompetenz schafft Vertrauen 54 (2001) 13, pp. 681-690
Persistent link: https://www.econbiz.de/10001632359
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Bilanzwahrheit international : die Rechtsbindung von Rechnungslegung und Wirtschaftsprüfung
Luttermann, Claus - In: Zeitschrift für vergleichende Rechtswissenschaft : … 103 (2004) 1, pp. 18-30
Persistent link: https://www.econbiz.de/10001936259
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International Accounting Standards Committee : der überarbeitete Standard zur Segmentberichterstattung
Pejić, Philip - In: Der Betrieb 50 (1997) 41, pp. 2038-2041
Persistent link: https://www.econbiz.de/10001227109
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Die Bilanzierung von Leasingverträgen nach den Vorschriften des International Accounting Standards Committee
Findeisen, Klaus-Dieter - In: Recht der internationalen Wirtschaft : RIW ; … 43 (1997) 10, pp. 838-847
Persistent link: https://www.econbiz.de/10001227853
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Das Standing Interpretations Committee (SIC) des International Accounting Standards Committee
Fey, Gerd - In: WPg : Kompetenz schafft Vertrauen 50 (1997) 17, pp. 585-595
Persistent link: https://www.econbiz.de/10001228023
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Comparative analysis of the national accounting standards of the Czech Republic and Lithuania
Mackevicius, Jonas; Strouhal, Jiří; Zverovich, Svetlana - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 22-44
financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or … on the international ones. Although the national standards are based on IFRS, they are not identical. The Czech Republic …
Persistent link: https://www.econbiz.de/10011459355