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The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study

Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10011755856

Dynamic divestures : a codification exercise on the reporting of discontinued operations

McNellis, Casey J. - In: Issues in accounting education 33 (2018) 1, pp. 53-63

Persistent link: https://www.econbiz.de/10011848472

The impact of K-IFRS adoption on the value relevance of accounting information

Ji, Hyunmi - In: Global business and finance review 22 (2017) 2, pp. 90-97

Persistent link: https://www.econbiz.de/10011849345

Lease accounting at Lufthansa - case study : an approach in the context of creditor and investor relations

Meeh-Bunse, Gunther; Poetzsch, Christina - 2019

This case study serves as tool to make international financial reporting come alive. The case repositions financial accounting in the audience’s perception as a core part of modern corporate governance.

Persistent link: https://www.econbiz.de/10012182880

A possible impact of cultural factors on the expectations on the content of Islamic financial statements

Czerny, Malgorzata M.; Mazurowska, Marta - In: Problems of management in the 21st century 14 (2019) 1, pp. 21-31

Persistent link: https://www.econbiz.de/10012151013

An analysis of the international research on the relationship between prudence and true and fair view in financial reporting

Ciocan, Claudia Cătălina; Georgescu, Iuliana - In: Journal of Eastern Europe research in business & … 2018 (2018), pp. 1-16

Persistent link: https://www.econbiz.de/10012156278

Creative accounting practicies in Slovakia after passing financial crisis

Škoda, Miroslav; Lengyelfalusy, Tomáš; Gabrhelová, … - In: Copernican Journal of Finance & Accounting : CJF&A 6 (2017) 2, pp. 71-86

Persistent link: https://www.econbiz.de/10012216073

Fraud accounting in Slovakia after times of financial crisis

Skoda, Miroslav; Slavikova, Gabriela; Lajčin, Daniel - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 139-146

Persistent link: https://www.econbiz.de/10011762068

FASB's Not-for-Profit financial reporting project : analysis of letters to ASU 2016-14 exposure draft

Reis, Donald R. <Jr.>; Shroff, Arpita - In: Journal of Governmental & Nonprofit Accounting : JOGNA 9 (2020) 1, pp. 45-75

In 2015, the Financial Accounting Standards Board (FASB) issued an Exposure Draft (ED) as part of its first significant project in over 20 years on financial reporting by Not-for-Profit organizations (NFP). In this study, we categorize the 264 letters received on the ED by the type of respondent...

Persistent link: https://www.econbiz.de/10012522614

Accounting for e-commerce sector

Türegün, Nida - In: International journal of critical accounting : IJCA 11 (2020) 5, pp. 429-438

Persistent link: https://www.econbiz.de/10012507800