Narrow search
Showing 1 - 10 of 31,773
Cover Image
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Žárová, Marcela; Mejzlík, Ladislav - In: European Financial and Accounting Journal 4 (2009) 1, pp. 5-24
This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …
Persistent link: https://www.econbiz.de/10010512834
Cover Image
Have IFRS positive impact on the regulatory accounting systems in continental European countries?
Žárová, Marcela; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 5-24
This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …
Persistent link: https://www.econbiz.de/10011459404
Cover Image
IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation
Valášková, Mariana - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 106-119
The paper outlines the influence and impact of IFRS on accounting regulation in Czech Republic. The core of the paper … is comparison of IFRS due process with legislative process of developing the Czech accounting legislation. The comparison … process different from that legislative. Inspiration can be found in the IFRS due process. …
Persistent link: https://www.econbiz.de/10011194727
Cover Image
Determining a Consistent Set of Accounting and Financial Reporting Standards: A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
Le Manh, Anne; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2011
Following the debate surrounding the Conceptual Framework revision jointly undertaken by the IASB and the FASB in May 2008, this paper identifies and discusses three major concerns about the way accounting and financial reporting standards should be determined for listed companies evolving in a...
Persistent link: https://www.econbiz.de/10010708823
Cover Image
L’élaboration des normes comptables ou l’art de persuader : la rhétorique du normalisateur à travers la littérature
Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2013
This article offers a survey related to rhetoric and persuasion in accounting standard-setting. In the first place, the rhetorical dimension of accounting standard-setting is discussed by showing how persuasion is inherent in the process. Secondly, the devices used by the standard-setter in...
Persistent link: https://www.econbiz.de/10011072606
Cover Image
Transnational standard setting in accounting : organizing expertise-based self-regulation in times of crises
Botzem, Sebastian - In: Accounting, auditing & accountability journal 27 (2014) 6, pp. 933-955
Persistent link: https://www.econbiz.de/10010409840
Cover Image
Does the IASB know the needs of SMEs? : a comparative analysis between the IFRS for SMEs and full IFRS due processes
Bautista-Mesa, Rafael; Muñoz-Tomás, Juan María; … - In: Revista de contabilidad : RC-SAR 22 (2019) 2, pp. 203-217
Persistent link: https://www.econbiz.de/10012129984
Cover Image
Transnational standard setting in accounting : organizing expertise-based self-regulation in times of crises
Botzem, Sebastian - 2014
[Purpose:] The last four decades have seen the rise of the International Accounting Standards Board (IASB) as the core locus of transnational accounting regulation. Initial steps of associational cooperation were superseded by establishing a standard setting organization that heavily draws on...
Persistent link: https://www.econbiz.de/10012040023
Cover Image
Zur (gestiegenen) Bedeutung von Agenda-Entscheidungen des IFRS IC in der Rechtsfortbildung der IFRS : Auswirkungen der Veröffentlichung des Due Process Handbook 2020 auf die Praxis...
Maier, Katharina - In: WPg : Kompetenz schafft Vertrauen 74 (2021) 3, pp. 159-165
Persistent link: https://www.econbiz.de/10012436461
Cover Image
Inside the black box of IASB standard setting : evidence from board neeting audio playbacks on the amendment of IAS 19 : 2011
Klein, Malte; Fülbier, Rolf Uwe - In: Accounting in Europe 16 (2019) 1, pp. 1-43
Persistent link: https://www.econbiz.de/10012177136