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Aiming for global accounting standards : the International Accounting Standards Board, 2001 - 2011

Camfferman, Kees; Zeff, Stephen A. - 2015 - 1st ed.

Evolution of the IASC into the IASB -- Setting up the IASB -- The first wave of jurisdictional adoptions of IFRSs -- The IASB sets its agenda : 'improvement, convergence, leadership' -- Financial instruments : the confrontation with Europe -- The IASC foundation's first constitution review :...

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The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

Peytcheva, Marietta; Wright, Arnold; Majoor, Barbara - In: Behavioral research in accounting 26 (2014) 2, pp. 51-72

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Earnings management and participation in accounting standard-setting

Königsgruber, Roland; Palan, Stefan - In: Central European journal of operations research : CEJOR … 23 (2015) 1, pp. 31-52

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The evolution of the IASC into the IASB, and the challenges it faces

Zeff, Stephen A. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 807-837

Persistent link: https://www.econbiz.de/10009565282

Principles-based accounting : the case for principled judgment

Stuebs, Martin T.; Thomas, C. William - In: Research on professional responsibility and ethics in … 15 (2011), pp. 47-73

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Rules-based accounting standards and litigation

Donelson, Dain C.; McInnis, John M.; Mergenthaler, … - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1247-1279

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Lobbying on accounting standards : evidence from IFRS 2 on share-based payments

Giner, Begoña; Arce, Miguel - In: European accounting review 21 (2012) 4, pp. 655-691

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Bridging the gap between academia and standard setters

Sinclair, Rowena; Cordery, Carolyn - In: Pacific accounting review 28 (2016) 2, pp. 135-152

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The purpose of financial reporting : the case for coherence in the conceptual framework and standards

Sutton, David B.; Cordery, Carolyn; Van Zijl, Tony - In: Abacus : a journal of accounting, finance and business … 51 (2015) 1, pp. 116-141

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Contested rules and shifting boundaries : international standard setting in accounting

Botzem, Sebastian; Quack, Sigrid - 2005

Persistent link: https://www.econbiz.de/10002890343