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Selling-price estimates in revenue recognition and the usefulness of financial statements

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Impacts of additional guidance provided on international financial reporting standards on the judgments of accountants

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IFRS knowledge, skills, and abilities : a follow-up study of employer expectations for undergraduate accounting majors

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Financial decision making and the adoption of IFRSs : evidence from Greek listed firms

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The impact of national GAAP and accounting traditions on IFRS policy selection : evidence from Germany and the UK

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Cost of equity capital of foreign firms : did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconcilitation?

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Accounting regulation for charities : international responses to IFRS adoption

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Rechnungslegung in der Schweiz : die Umkehr von IFRS nach Swiss GAAP FER

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Accounting policy options under IFRS : evidence from Turkey

Bahadir, Oğuzhan; Tolga, Büke - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 388-404

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting...

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