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Non-GAAP financial reporting : an ethical analysis
Mintz, Steven M.; Miller, William F.; Shawver, Tara J. - In: Research handbook on financial accounting, (pp. 62-86). 2024
Persistent link: https://www.econbiz.de/10014475196
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Laws on enterprise accounting and auditing standards and their enforcement
Zhang, Lei - In: Assessing the extent of China's marketization, (pp. 291-301). 2006
Persistent link: https://www.econbiz.de/10003425385
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Taxation, accounting and transparency : the interaction of financial and tax accounting
Baumgärtel, Martina - In: Tax and corporate governance, (pp. 93-100). 2008
Persistent link: https://www.econbiz.de/10003673187
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Fair Value-Accounting : eine neue Ära der Rechnungslegung?
Baetge, Jörg; Matena, Sonja; Zülch, Henning - In: Vom Financial Accounting zum Business Reporting : …, (pp. 73-100). 2002
Persistent link: https://www.econbiz.de/10001698359
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Rechnungslegungskonzeptionen im empirischen Test
Baetge, Jörg - 2000
Persistent link: https://www.econbiz.de/10001537102
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Rechnungslegungskonzeptionen im Widerstreit
Moxter, Adolf - 2000
Persistent link: https://www.econbiz.de/10001537105
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Internationale Zwischenberichtspublizität
Coenenberg, Adolf Gerhard; Federspieler, Christian - In: Internationales Management : Auswirkungen globaler …, (pp. 385-413). 1999
Persistent link: https://www.econbiz.de/10001403556
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What are the origins of new leasing conceptual models and how these models are coming true in IFRS 16?
Peprníčková, Mariana - In: The impact of globalization on international finance …, (pp. 291-299). 2018
The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches for circumstances that had affected certain steps made by IASB in whole developing process of the new standard include also FASB's role and perspectives. The conceptual lease...
Persistent link: https://www.econbiz.de/10012236662
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Behavioral effects of international accounting diversity
Choi, Frederick D.S.; Levich, Richard M. - 2008
Persistent link: https://www.econbiz.de/10003715171