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The case for local fair value discount rates under IFRS
Swinkels, Laurens - In: Pensions : an international journal 16 (2011) 2, pp. 107-114
Persistent link: https://www.econbiz.de/10009529161
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Fair value vs conservatism? : aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China
Macve, R. H. - In: The British accounting review : the journal of the … 47 (2015) 2, pp. 124-141
Persistent link: https://www.econbiz.de/10011333501
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Accounting for European insurance M&A transactions : fair value of insurance contracts and duplex IFRS/US GAAP purchase accounting
Paetzmann, Karsten; Lippl, Christine - In: The Geneva papers on risk and insurance - issues and … 38 (2013) 2, pp. 332-353
Persistent link: https://www.econbiz.de/10009752615
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Accounting for agricultural products : US versus IFRS GAAP
Marsh, Treba; Fischer, Mary - In: Journal of business & economics research 11 (2013) 2, pp. 79-87
Persistent link: https://www.econbiz.de/10009727191
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The role of fair value accounting in promoting government accountability
Rodríguez Bolívar, Manuel Pedro; Navarro Galera, Andrés - In: Abacus : a journal of accounting, finance and business … 48 (2012) 3, pp. 348-386
Persistent link: https://www.econbiz.de/10009630279
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Measurement in financial reporting : half a century of research and practice
Whittington, Geoffrey - In: Abacus : a journal of accounting, finance and business … 51 (2015) 4, pp. 549-571
Persistent link: https://www.econbiz.de/10011531689
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APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards
Beaudoin, Cathy A.; Hughes, Susan B. - In: Issues in accounting education 29 (2014) 1, pp. 181-194
Persistent link: https://www.econbiz.de/10010419404
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Just a matter of prospect (theory)? : the ecological rationality of the traditional accounting principles
Braun, Eduard - 2014
The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They … of the traditional accounting principles can be found in behavioral economics, especially in Prospect Theory. If one …
Persistent link: https://www.econbiz.de/10010481228
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Measurement in financial reporting : the need for concepts
Barth, Mary E. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 331-352
Persistent link: https://www.econbiz.de/10010408292
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Accounting and the formation of share market prices over time : a mathematical institutional economic analysis through simulation and experiment
Biondi, Yuri - In: Applied economics 47 (2015) 34/36, pp. 3651-3672
Persistent link: https://www.econbiz.de/10011293472